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 > 2003 NY Rulings > NY J89573 - NY J89630 > NY J89600

Previous Ruling Next Ruling
NY J89600




October 8, 2003

CLA-2-95:RR:NC:SP:225 J89600

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.10.0000

Mr. Elfriede Neuhaus
Life-Like Products, LLC
1600 Union Avenue
Baltimore, MD 21211-1998

RE: The tariff classification of toy train accessories from China.

Dear Mr. Neuhaus:

In your letter dated September 30, 2003, you requested a tariff classification ruling.

You have submitted 34 samples of toy trees utilized as scenery in toy train layouts. The maximum number of items to be ruled upon in a binding ruling letter is five. Therefore, this office will rule on five of the 34 toy trees that we are returning to you. We are also enclosing a sheet of instructions on the proper procedures for filing a binding ruling request.

Item number 1903, “Small Autumn Trees”, consists of four self-standing toy trees that measure approximately 2-1/2 inches in height and 1-1/2 inches in width. Each tree depicts an autumn color (dark brown, yellow, light brown, and burgundy) and has a sculptured trunk. Item number 1977, “Elm Trees”, consists of three self-standing green toy elm trees that measure approximately 4-5 inches in height and 3 inches in width. The trees have green leaves, bendable limbs, and detachable bases. Item number 1978, ”Maple Trees”, consists of three self-standing toy maple trees that measure approximately 4-5 inches in height and 3 inches in width. The trees have green leaves, bendable limbs, and detachable bases. Item number 1942, ”Super Giant Pine Trees”, consists of two self-standing toy pine trees that measure approximately 9 inches in height and 2 inches in width. Item number 1940, “Mini Shade Trees”, consists of four self-standing oval-shaped green toy trees that measure approximately 2 inches in height and 1-1/4 inches in width.

All of the toy trees are packaged inside cardboard boxes with a window display. Advertising on each box indicates that the toy trees are designed for use with toy electric railroad trains. Model train enthusiasts use the toy trees to create “landscaped” scenery in toy train layouts. Articles that are designed as accessories for electric trains are classified as toys in the same provision as the electric trains.

The applicable subheading for the toy trees (Item number 1903, “Small Autumn Trees”, Item number 1977, “Elm Trees”, Item number 1978, “Maple Trees”, Item number 1942, “Super Giant Pine Trees”, and Item number 1940, “Mini Shade Trees”) will be 9503.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Electric trains, including tracks, signals and other accessories thereof; parts 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,

Previous Ruling Next Ruling

See also: