U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-19 · Updates real-time
The tariff classification of B’Loonies from China
N306091 September 25, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Joann Mosqueda Ja-Ru Inc. 12901 Flagler Center Blvd. Jacksonville, FL 32258 RE: The tariff classification of B’Loonies from China Dear Ms. Mosqueda: In your letter dated August 26, 2019, you requested a tariff classification ruling. A sample of B’Loonies, item number 774, was received with your inquiry. The product is a toy plastic balloon making set that consists of balloon making material which includes 8 tubes of assorted colors and 8 blow tubes. The balloons are blown, like bubbles, through the blow tubes into various entertaining shapes. The item is intended for the amusement of children 6 years of age and older. The applicable subheading for the B’Loonies will be 9503.00.0073, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division