Base
F830042000-02-24New 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 2026-04-30 · Updates real-time

Summary

The tariff classification for toy sets imported from China.

Ruling Text

PD F83004 February 24, 2000 CLA-2-95; CO:CH:D12 F83004 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 9, 2000, you requested a tariff classification ruling in behalf of your client, Simon Marketing, Inc., of Los Angeles, California, for four skateboard/ramp toy sets. The merchandise consists of four sets of plastic miniature skateboards, a plastic skateboard ramp and two strips of plastic stickers. All of the skateboards are approximately 3 ½” long and the four translucent plastic skateboard wheels are the same color as their respective ramps. The difference in the sets is the color and configuration of the ramps. All of the ramps have two rectangular openings and sets of protruding pieces of plastic that allow them to be fitted to one or more ramps in the other sets. Wrin No. 02220-000 has a blue ramp having four walls with different geometric shapes. Wrin No. 02220-003 has a yellow ramp, which is constructed as a freestanding stairwell. One side of the stairwell is adjoined to a wall that rises slightly above the steps. Wrin No. 02220-006 has a purple ramp consisting of three supporting walls, all of which are perpendicular to the surface and one launching wall that curves downward. Wring No. 02220-018 has a green ramp consisting of three supporting walls, all of which are perpendicular to the surface and one launching wall that slopes downwards. 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.