The tariff classification of a toy bank and toy set from China

NY G88182 March3 28, 2001 CLA-2-95:RR:NC:SP:225 G88182 CATEGORY: Classification TARIFF NO.: 9503.90.0000; 9503.70.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a toy bank and toy set from China Dear Mr. Hoffacker: In your letter dated March 5, 2001, you requested a tariff classification ruling on behalf of K.B. Toys. The “Milk Bottle”, item #2330, for which you have submitted a sample, is an enlarged plastic representation of a baby’s bottle that serves as a toy bank. The bottle has a screw on cap with a slit opening on top for insertion of coins. The bottle is filled with an assortment of products designed for use with a baby doll. The contents are all imitations of the real thing and include the following: a milk bottle, juice bottle, sipper cup, toothpaste tube, plastic toothbrush, comb, pacifier, towel (5 ¾” square), bath sponge, and tissues. These articles are intended for use in play activity with one’s doll, as opposed to the larger sized milk bottle, which serves as a toy bank for the child. Since the large sized milk bottle is not considered usual packaging for the doll equipment and has independent extended use as a toy bank, this office finds the item is separately classifiable from its contents. Your sample is being returned as requested. Classification of the “Milk Bottle”, item #2330, is as follows: The applicable subheading for the milk bottle bank will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the toy contents, which include: a milk bottle, juice bottle, sipper cup, toothpaste tube, plastic toothbrush, comb, pacifier, towel (5 ¾” square), bath sponge, and tissues (all imitations), 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