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 > 1996 NY Rulings > NY 817932 - NY 818029 > NY 817987

Previous Ruling Next Ruling
NY 817987




January 25, 1996

CLA-2-95:RR:NC:FC: 225 817987

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030; 9403.60.8080; 9501.00.4000; 9501.00.6000

Mr. Hans J. Boller
Rifton Community Playthings
P.O. Box 901
Rt 213
Rifton, N.Y. 12471-0901

RE: The tariff classification of a child's rocking toy, wheelbarrow, storage box, doll carriage and doll cradle from England

Dear Mr. Boller:

In your letter dated December 22, 1995, received in this office on December 29, 1995, you requested a tariff classifi-cation ruling.

The five items under consideration are pictured and described in the catalog submitted. Article #FV43, "Nursery Rocking Boat", functions like a child's seesaw. Two children sit face to face, directly across from one another, in a rocking unit(boat). The article is made of solid maple wood and, when flipped over, has an auxiliary use as a small set of stairs for climbing.

Item #FA14, "Block Storage Box", is a rectangular shaped wooden box on free rolling wheels with a removable lid. The box is designed to hold a set of 85 wooden blocks of various shapes. The blocks are not included with this particular style number.

The next articles #FC130 "Playsize Carriage" and FC140 "Playsize Cradle" are small wooden toys for children of ages two through eight. The carriage measures 32" long and 25" high while the cradle measures 29" in length. Both are sized to accommodate a range of doll sizes from small to large.

The "Childsize Wheelbarrow", item #FC150, is made of solid maple wood. Designed for a child to push, the item is constructed on two large wheels and is durable enough to carry a small child.

The applicable subheading for item #FV43, "Nursery Rock-ing Boat", will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for item #FA14, "Block Storage Box", will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furni-ture: other, other. The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for item #FC130, "Playsize Carriage" and #FC140, "Playsize Cradle", will be 9501.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls' carriages, dolls' strollers and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for item #FC150, "Childsize Wheelbarrow", will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

Previous Ruling Next Ruling

See also: