Base
F826962000-02-11New YorkClassification

The tariff classification for toy sets imported from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9503.70.000

Compare All →

Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-03 · Updates real-time

Summary

The tariff classification for toy sets imported from China.

Ruling Text

PD F82696 February 11, 2000 CLA-2-95;CO:CH:D12 F82696 CATEGORY: Classification TARIFF NO.: 9503.70.000 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N. W., Suite 500 Washington, D. C. 20036 RE: The tariff classification for toy sets imported from China. Dear Mr. Tomenga: In your letter dated February 2, 2000, you requested a tariff classification ruling in behalf of your client, Simon Marketing, Inc., of Los Angeles, California, for five plastic toy canine vehicle/ramp sets. Item 2042-000 depicts a cartoon male dog character with a pointy black nose, big black ears and two large front teeth. The dog is depicted wearing a pair of blue pants, white short-sleeve shirt, a red vest, gray gloves, brown boots and a yellow helmet. The character is launching a pink-wheeled skateboard off a green ramp. The ramp is approximately 6 ½” long, 1 ¾” high and 1 ¾” wide. Item 2042-003 depicts a crouched cartoon female character with a pointy brown nose and long red hair. She is wearing a bright green dress with elbow and knee pads molded in the same color. The animal is wearing a yellow helmet. The launching ramp is bright pink plastic with a blue launching mechanism. The ramp is approximately 6 ½” long, 1 ¾” high and 1 ¾” wide. Item 2042-006 depicts a kneeling cartoon male dog with a pointy black nose, big black ears and two large front teeth. The dog is wearing a blue and yellow uniform with elbow and kneed pads molded in plastic. The character is kneeling on a bright yellow and white ramp. The ramp is approximately 5 ¾” long, 1 1/2” high and 1 ¾” wide. Item 2042-009 depicts a cartoon male dog character with brown ears, big teeth and a black nose, skating on a ramp. The dog is wearing a black and maroon uniform with black elbow and knee pads molded in plastic. He is wearing a maroon helmet. He is molded on black in-line skates. The launching ramp is made of blue plastic and the launching mechanism is royal blue plastic. The ramp is approximately 6 ½” long, 4” high and 1 ¾” wide. The launching ramp curves upward to enable the skater to perform a flip maneuver. The curving top of the ramp is detachable. Item 2042-012 depicts a heavyset cartoon male character with a pointy black nose, roller-skating on a skating ramp. The dog is wearing a blue and yellow uniform and a yellow helmet. The launching board is made of molded fuschia plastic. The boards launching platform curves slightly upward to enable the skater to perform a flip maneuver. The ramp is approximately 5 ½” long, 1 ¾” high and 1 ¾” wide. All of the canine riders are permanently attached to their wheeled vehicles. Each vehicle has a spring which gets compressed when the launching mechanism on the ramp is placed into the rear opening of the vehicle. When the latchkey located on top of the launching board is depressed the launching mechanism releases the vehicle enabling the character to roll on a flat surface or to engage in various acrobatic activities. Your samples are being returned under separate cover. The items will be imported through the ports of Los Angeles, California; New York, New York; Newark, New Jersey; Atlanta, Georgia; Pittsburgh, Pennsylvania; Chicago, Illinois; San Francisco, California; Seattle, Washington; and other ports deemed convenient. The applicable subheading for all of the 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

Related Rulings for HTS 9503.70.000

Other CBP classification decisions referencing the same tariff code.

Court of International Trade & Federal Circuit (3)

CIT and CAFC court opinions related to the tariff classifications in this ruling.