Base
A840881996-06-26New YorkClassification

The tariff classification of toys from China.

U.S. Customs and Border Protection · CROSS Database · 3 HTS codes referenced

Summary

The tariff classification of toys from China.

Ruling Text

PD A84088 June 26, 1996 CLA-2-95:NEW:TCB II:DO5-A84088 CATEGORY: Classification TARIFF NOS.: 9503.70.0030; 9503.49.0020; 9503.90.0030 Ms. Helene Chip Shelcore Toys 347 Elizabeth Avenue Somerset, NJ 08873-1101 RE: The tariff classification of toys from China. Dear Ms. Chip: In your letter dated May 24, 1996, you requested a tariff classification ruling. With your letter you submitted samples of your item numbers 02678 "L'il Squirt", 02851 "Splash Action Baseball", 02852 "Shark Shooter Hockey", 02849 "Chute N Rocket", and 02842 "Super Loopers". The country of origin for all five items will be China. The "L'il Squirt" consists of a plastic fish that squirts water when squeezed. The "Splash Action Baseball" consists of floating bases, a home plate, a 27" inflatable bat, and a ball. The "Shark Shooter Hockey" consists of an inflatable shark head and two foam disks. The disks can be tossed into the sharks mouth. The "Chute N Rocket" consists of a rubber tipped rocket, and a rubber band launcher. After the rocket is launched, an astronaut figure with a parachute is emitted. The "Super Loopers" consists of a bug-like figure with a propeller nose. When the propeller is wound up, the bug can fly through the air. The applicable subheading for item 02678 "The L'il Squirt", and item 02842 "Super Loopers", will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Toys representing animals or non-human creatures: Other....Toys not having a spring mechanism: Other. The applicable rate of duty will be free. The applicable subheading for item 02851 "Splash Action Baseball", and item 02849 "Chute N Rocket", will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, Other: Other. The applicable rate of duty will be free. The applicable subheading for item 02852 "Shark Shooter Hockey" , will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other........ Other toys (except models), not having a spring mechanism. The applicable rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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, Kathleen M. Haage Area Director New York/Newark Area