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 > 2007 NY Rulings > NY N007179 - NY N007230 > NY N007195

Previous Ruling Next Ruling
NY N007195

March 12, 2007



TARIFF NO.: 9503.00.0080; 6211.49.1090

Ms. Jennifer Scott
Expeditors Intl of Washington, Inc. (231) 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of 5 products: toys, toy accessories, and a craft kit from China

Dear Ms. Scott:

In your letter dated February 8, 2007, you requested a tariff classification ruling, on behalf of Noodle Head Inc., your client

You are requesting the tariff classification on five different products described as follows. The first sample is a “Travel Buddies” neck pillow toy that represents, in this case, a gray fox. The second sample is a “Sassy Silk Halter” set that includes a silk halter for girls and the ingredients necessary to paint a design on the halter. The third sample is called “Paw Parazzi” Celebrity Style and is comprised of: 1 toy pet with attached leash and collar, 1 toy blanket, 1 toy pet bowl, 1 toy carrying bag for the pet dog toy, and a coordinating charm bracelet. The fourth sample is called “Paw Parazzi” Glitz and is a rhinestone collar and bracelet that is part of this pet toy and its accessories collection. The fifth sample is a clip on charm that is also part of the toy collection known as “Pet Parazzi”. The proper classification assigned to four of the products: the “Travel Buddies” and the three “Paw Parazzi” items will be as other toys and accessories in Chapter 95 of the HTSUS. The samples will be returned, as requested by your office.

The applicable subheading for the four toys and toy accessories, “Travel Buddies”, “Paw Parazzi” Celebrity Style, “Paw Parazzi” Glitz, and “Paw Parazzi” pet charms will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal carsother toysparts and accessories thereofother. The rate of duty will be free.

Although you refer to the Sassy Silk Halter boxed set as a toy, “intended to be used by children for amusement”, U. S. Customs and Border Protection would not consider this item a toy. Rather, this craft project is considered to be a set put up for retail sale, its essential character imparted by the silk halter garment.

The applicable subheading for the Sassy Silk Halter set will be 6211.49.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’ (con.): of other textile materials: containing 70 percent or more by weight of silk or silk wasteother. The rate of duty will be 1.2% ad valorem.

The Sassy Silk Halter set falls within textile category designation 759. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member- countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 ruling, contact National Import Specialist Tom McKenna at 646-733-3025.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: