The tariff classification of a rocking horse from the United Kingdom

NY 885896 June 4, 1993 CLA-2-95:S:N:N8:224 885896 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Mr. Mike Moore Mike Moore Buying Agency 11 Orchard Vale Flushing, Cornwall TR11 5TT United Kingdom RE: The tariff classification of a rocking horse from the United Kingdom Dear Mr. Moore: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 26, 1993 ON BEHALF OF : Glenn Group DESCRIPTION OF MERCHANDISE : The item is a rocking horse composed of wood measuring five feet in height. The item is of the same class or kind of merchandise known as toy animals and is considered a toy for tariff classification purposes.  HTS PROVISION : Toys representing animals or non-human creatures, other than stuffed, not having a spring mechanism. HTS SUBHEADING : 9503.49.0020 RATE OF DUTY : 6.8 percent ad valorem Sincerely, Jean F. Maguire Area Director New York Seaport