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 > 2004 NY Rulings > NY K83778 - NY K83827 > NY K83814

Previous Ruling Next Ruling
NY K83814

March 3, 2004
CLA-2-95:RR:NC:SP:225 K83814


TARIFF NO.: 9503.70.0000

Ms. Jill Boyle
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of a “Busy Block Farm” from China.

Dear Ms. Boyle:

In your letter dated February 26, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Busy Block Farm” identified as item number 82150. The toy set consists of a “farm scene” that is comprised of a plastic barn attached to a plastic green base and assorted animals and birds (1 plastic horse, 1 plastic sheep, 1 plastic dog, 1 plastic cow, 1 plastic rooster attached to a weather vane, and 1 plastic chicken). All of the animals and birds (except the chicken) are attached to plastic block bases of assorted colors. There is also 1 plastic male farmer and 1 plastic female farmer attached to plastic blocks. These blocks are located on top of electronic connections, so that when the head of an animal or bird is pressed down it results in the appropriate sound for that animal or bird, i.e., mooing for the cow. As the animal or bird sound is being heard, it will be accompanied by a song such as “Old McDonald Had a Farm.” There are 9 songs total. The barn stores a trough, a bale of hay, a barrel and 22 loose blocks. A chicken perched on the window ledge of the barn is attached to a plastic piece that, when a song is played, causes the chicken to slide back and forth on the ledge while making chicken sounds. The twin barn door windows also flash while the song plays.

The toy set is designed for a young child who will be amused by the songs, flashing lights, animal sounds, and the sliding chicken.

Your sample is being returned upon your request.

The applicable subheading for the “Busy Block Farm” identified as item number 82150 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: