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D815341998-09-18New YorkClassification

The tariff classification of assorted toys from China

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

Cross-Source Intelligence

Primary HTS Code

9503.70.0000

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time

Summary

The tariff classification of assorted toys from China

Ruling Text

NY D81534 September 18, 1998 CLA-2-95:RR:NC:SP:225 D81534 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9503.50.0020; 9503.90.0045 Ms. Kimberly Merski Shelcore Toys 347 Elizabeth Avenue Somerset, N.J. 08873-1101 RE: The tariff classification of assorted toys from China Dear Ms. Merski: In your letter dated August 17, 1998, received in this office on August 19, 1998, you requested a tariff classification ruling on plastic toys designed for young children. The "Big Fire Rig Set," item #82446, consists of a fire engine rig with detachable cab, two removable ladders, a Fire Chief car, two figures, road signs and barrels. Emergency sounds are produced by pressing any of three buttons on the side of the cab. Two "AA" size batteries power the sounds, as well as, headlights. The "Chunky Big Crane N Flatbed Set," item #82445, includes a working crane (wind-up), flatbed trailer, detachable cab, working dump truck, an imitation load of pipes and blocks, a wrecking ball, construction barrels and two figures. The cab has working headlights that flash and three buttons which activate sounds associated with a construction site. The cab requires two "AA" size batteries. The "Chunky Racing Rig," item #82447, is composed of a flat trailer, detachable cab, two freewheeling race cars, and one figure. The cab has working headlights and produces three road sounds. It operates on two "AA" size batteries. The "Sing Along Pets," item #03030, is a battery operated plastic toy for children over 6 months of age. The article contains the upper bodies of a dog, duck and cat alligned on a fence. A large square button sits directly below each figure. Upon pressing the corresponding button for the animal, the figure will bark, quack or meow, as appropriate, and will play a melody. The "Light N Sound Baby Gym," item #02353, is a stand alone toy for infants. The item is composed of a plastic arch which incorporates music and colorful, plastic, detachable toys. Three large buttons depicting the sun, moon and stars are located on the arch. When the buttons are pressed, they light up and play a musical tune. The article is designed to stand upright on the floor or attach to a high chair, stroller, etc. When used on the floor, it is intended to be placed over a lying baby allowing the child to amuse itself by reaching for dangling toy objects hanging from the arch. The unit requires three "AA" size batteries and is designed for children ages birth to 24 months. The applicable subheading for the "Big Fire Rig Set," "Chunky Big Crane N Flatbed Set" and "Chunky Racing Rig," will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the "Sing Along Pets" will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free. The applicable subheading for the "Light N Sound Baby Gym" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division