A80151 A8 Ruling Active

The tariff classification of three plush toy animals from China.

Issued February 20, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

You are requesting the tariff classification of three plush toy animals: a cow, a dog, and a pig. All the articles will be made entirely of textile materials. The cow figure is positioned on all fours, and is predominately white with black markings. The dog figure is in a sitting position, and is predominately black with white markings on the feet, face, chest, and belly. The pig figure is also positioned on all fours, and is primarily light pink, with darker pink ears and nose.

CBP rationale

The applicable subheading for the three plush animal toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys.

Full text

NY A80151 February 20, 1996 CLA-2-95:RR:NC:FC:224 A80151 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Brian J. O'Shea McKenna & Cuneo, L.L.P. 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of three plush toy animals from China. Dear Mr. O'Shea: In your letter dated February 7, 1996, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc. You are requesting the tariff classification of three plush toy animals: a cow, a dog, and a pig. All the articles will be made entirely of textile materials. The cow figure is positioned on all fours, and is predominately white with black markings. The dog figure is in a sitting position, and is predominately black with white markings on the feet, face, chest, and belly. The pig figure is also positioned on all fours, and is primarily light pink, with darker pink ears and nose. The applicable subheading for the three plush animal toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys". 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 Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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