U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-17 · Updates real-time
The tariff classification of a carry case and toys from China
N265727 July 15, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 9503.00.0073 Debra Izzo Hasbro, Inc. 1027 New Port Avenue Pawtucket, RI 02861 RE: The tariff classification of a carry case and toys from China Dear Ms. Izzo: In your letter dated June 11, 2015, you requested a tariff classification ruling. You have submitted a sample, which is being returned to you. Item B6007 consists of a case and several toys for children ages 4 and up. The case is constructed of molded plastic and is shaped to depict the character Darth Vader. The case has a latched, hinged closure, which opens to provide access to a compartmentalized interior. It is shaped and fitted to contain up to seventeen articles. The case is substantially constructed and provides the useful functions of storage, protection, organization and portability to the toys. It measures approximately 9.5” (W) x 10.5” (H) x 2.5” (D). The case and toys are not considered to be a set for tariff purposes and will be classified separately under their appropriate subheadings. The applicable subheading for the case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers and cases, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the toys will be 9503.00.0073, HTSUS, which provides for “tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 classification of the case, please contact National Import Specialist vikki.lazaro@cbp.dhs.gov. If you have any questions regarding the classification of the toys, please contact National Import Specialist James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division