U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-24 · Updates real-time
The tariff classification of toys from China.
NY L84499 May 11, 2005 CLA-2-95:RR:NC:SP:225 L84499 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9503.90.0080 Ms. Debbie Kreglewicz The Paper Magic Group, Inc. P.O. Box 977 Scranton, PA 18501 RE: The tariff classification of toys from China. Dear Ms. Kreglewicz: In your letter dated April 28, 2005, you requested a tariff classification ruling. You submitted the following samples: Item number 6123230, Marbles, consists of 16 assorted colored glass marbles that measure approximately ½” in diameter, 1 white glass marble that measures approximately ¾” in diameter, and a clear yellow plastic egg-shaped storage container packaged together on a hanging blister card. The blister card indicates that the marbles are designed to provide frivolous amusement for a child five years of age and older. Item number 6123570, Egg Bouncers, are five assorted colored rubber eggs that measure approximately 1-1/2” in height and 1-1/4” in diameter and are packaged together on a hanging blister card. When dropped on a hard surface, the eggs will bounce into the air. The blister card indicates that the eggs are designed to provide frivolous amusement for a child five years of age and older. The applicable subheading for item number 6123230, Marbles, will be 9503.70.0000, HTS, which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free. The applicable subheading item number 6123570, Egg Bouncers, will be 9503.90.0080, 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: Other.” 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