U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a toy plastic spoon figure, from China.
NY 894502 February 25, 1994 CLA-2-95:S:N:N8:224 894502 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Mr. Brian J. O'Shea McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of a toy plastic spoon figure, from China. Dear Mr. O'Shea: 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 : January 28, 1994 ON BEHALF OF : Alcone Sims O'Brien DESCRIPTION OF MERCHANDISE : The submitted sample is an anthropomorphic representation of a spoon measuring approximately 4 1/2 inches in height. The item is composed of bendable plastic and has four limbs and facial features. The article is considered a toy creature 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 A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport