U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates real-time
The tariff classification for toy sets imported from China.
PD F82078 January 27, 2000 CLA-2-95;CO:CH:D12 F82078 CATEGORY: Classification TARIFF NO.: 9503.70.000 Nikki Adams Customs Senior Analyst Dollar General Corporation Import Department 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification for toy sets imported from China. Dear Ms. Adams: In your letter dated January 14, 2000, you requested a tariff classification ruling for five sets. Set 3-810-3753 consists of four plastic items: sunglasses, whistle, watch and a badge. When used together, a child can pretend to be a policeman. Set 3-800-4267 is a doctor and nurse set. The set consists of a stethoscope, forceps, pill box, sterilized cotton, thermometer, syringe, plastic strips, tongs and a medical case. All the items are made of either plastic or paper. Set 3-800-4259 is a girl’s travel bag containing the following plastic items: 3 hair barrettes, mirror, comb, brush, lipstick, make-up case, perfume bottle, pin box and a carrying case Set 3-820-1917 consists of plastic items for a “Wild West Masked Man”. The items include a mask, gun with blaze orange tip, bullets with holder and a badge. Set 3-820-1887 is a girl’s nail set. The set consists of 10 nail tips, lipstick, tissue box, nail clippers, nail polish and a bottle. All of the sets are on cards measuring approximately 6” x 9 ½”. Each of the sets enables the user to engage in “role playing”. The items may enter the ports of Norfolk, Charleston, Savannah, Atlanta, Memphis, Los Angeles/Long Beach or Seattle. Your samples are being returned under separate cover. The applicable subheading for all of the cited sets will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits…….”.The 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, Robyn Dessaure Port Director Chicago, Illinois
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.