U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time
The tariff classification of Splat™ from China.
NY I80284 April 4, 2002 CLA-2-95:RR:NC:SP:225 I80284 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Splat™ from China. Dear Ms. Santos: In your letter dated March 28, 2002, you requested a tariff classification ruling. The submitted sample, Item #187572, Splat,™ consists of a four ounce orange compound packaged with a Splat™ Mat on a hanging blister card. The orange compound, Splat,™ is a moldable dough-like substance that can be formed into various shapes and sizes. The Splat™ Mat is made of polyethylene and measures approximately 9-1/2” on all sides. You indicate that the Splat™ is to be thrown against the hanging Splat™ Mat, where it will stick. The product is a toy designed for the amusement of children eight years and older, and will be imported in six assorted colors. The applicable subheading for Item #187572, Splat,™ 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division