&&Style 320 - Snowman Kit is a children's twenty piece kit designed to decorate a snowman. All pieces are sold together as a kit and designed for children ages three and up. It contains:&&-One plastic carrot nose&&-Three colour packets with coloured powder&&-Three plastic markers to be filled with water and the coloured powder to be used as markers to colour the snowman&&-Twelve plastic buttons&&-One plastic hat

Phân loại mã HS

9503.00.90.95

Lý giải của CBSA

&&In your application for an advance ruling, you suggested tariff classification number 9503.00.90.95. This tariff classification number is correct.&&The Style 320 - Snowman Kit satisfies the terms of heading 95.03 as "other toys". WCO explanatory note (D) for heading 95.03 states, "This group covers toys intended essentially for the amusement of persons (children or adults)." This note reinforces the above determination.

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