United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY H89509 - NY H89551 > NY H89548

Previous Ruling Next Ruling
NY H89548

March 25, 2002

CLA-2-95:RR:NC:2:224 H89548


TARIFF NO.: 9503.41.0000; 4202.92.4500

Rosanna Villa
Prestige Toy Corp.
140 Route 17 North
Suite 269
Paramus, NJ 07652

RE: The tariff classification of an animal shape magnetic ring stacker from Thailand or Hong Kong.

Dear Ms. Villa:

In your letter dated March 15, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a 7-inch, three- piece ring stacker, style number 4436. The product is packaged in a travel bag of clear polyvinyl chloride (PVC) sheeting with a textile carrying handle and a snap fastener. The item consists of three stackable shapes that when placed together forms an animal shape of either a puppy (sample submitted) or a hippo. The pieces may only be placed together in a manner that will always result in the animal taking shape from the three stackable pieces. The head portion of the toy puppy (or hippo) contains a rattle noise and a crinkle sound. The outer surface is constructed of polyester material and the toy is filled with textile stuffing. The bag will be separately classifiable because it is substantial enough to be reused with other items besides the toy that is packaged in it. The toy will be classified in Chapter 95 of the HTSUSA, while the bag will be classified in Chapter 42 of the HTSUSA. There will be no quota or visa restrictions/requirements on either the toy or the carry bag.

The applicable subheading for the animal shape magnetic ring stacker, item # 4436, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the travel bag of item # 4436 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other: With outer surface of sheeting or of textile materials: Travel, sports and similar bags: Other.” The rate of duty will be 20 % ad valorem.

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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: