Base
G828082000-10-24New YorkClassification

The tariff classification of toys in sets from China

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

Cross-Source Intelligence

Primary HTS Code

9503.70.0000

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

25 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-02 · Updates real-time

Summary

The tariff classification of toys in sets from China

Ruling Text

NY G82808 October 24, 2000 CLA-2-95:RR:NC:SP:225 G82808 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of toys in sets from China Dear Mr. Hoffacker: In your letter dated October 4, 2000, received in this office on October 10, 2000, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. Three samples of item #12158 (A, B & C) were submitted with your inquiry. The articles represent three different styles of the “Carry Along Pretty Precious Set.” Each set contains miniature plastic toys that include a doll figure, vehicle, animal, lamppost and/or street sign. The assorted styles vary in color, figures and design. The individual sets will be imported packaged inside a clear plastic container with handle that measures 3” (H) by 3 ½” (L) by 2” (D). The instant product is designed purely for amusement purposes and is viewed as a toy set in accordance with General Rule of Interpretation (GRI) 1. We note that the container in which the toys are packaged is of a kind normally sold therewith and is classifiable with its contents. Your samples are being returned as requested. The applicable subheading for the “Carry Along Pretty Precious Set,” item #12158 (A, B & C), 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. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division