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F826972000-02-11New 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

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time

Summary

The tariff classification for toy sets imported from China.

Ruling Text

PD F82697 February 11, 2000 CLA-2-95;CO:CH:D12 F82697 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 three plastic toy canine vehicle/ramp sets. Item 2042-015 depicts a cartoon male dog launching a skateboard off a green launching ramp. The ramp is approximately 5 ¾” long, 1 ¾” high and 1 ¾” wide. The dog is wearing a black and maroon uniform with black elbow and knee pads molded in plastic. The skateboard has four blue plastic wheels. Item 2042-018 depicts a cartoon male dog with a pointy black nose, long ears and red hair launching a motorcycle from an orange ramp. The ramp is approximately 7” long, 1 ¾” high and 1 ¾” wide. The dog is wearing a blue and yellow uniform a yellow helmet, white gloves and sunglasses. Item 2042-021 depicts a cartoon male dog with a pointy black nose and a large jaw. The character is riding a bicycle on a curving purple ramp. The ramp is approximately 7” long, 1 ¾” high and 1 ¾” wide. The dog is wearing a black and maroon uniform with black elbow and knee pads molded in plastic. He is also wearing a maroon helmet. All of the 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.. 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.