A81949 A8 Ruling Active

The tariff classification of a Ballerina Bunny from Taiwan.

Issued March 29, 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 a toy called a Ballerina Bunny, item number 19240-5. The bunny is dressed in a pink ballerina dress with a satin top and a net skirt. The top of the dress is trimmed with white lace and there is a pink satin flower and ribbon at the waist. In addition, the bunny is wearing a flower wreath on its head. The primary purpose of this item is to amuse and act as a source of frivolous entertainment, therefore it would be considered a toy for tariff purposes.

CBP rationale

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

Full text

NY A81949 March 29, 1996 CLA-2-95:RR:NC:FC:224 A81949 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Sandi Amundson Midwest Of Cannon Falls,Inc. 32057 64th Ave. P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a Ballerina Bunny from Taiwan. Dear Ms. Amundson: In your letter dated March 21, 1996, you requested a tariff classification ruling. You are requesting the tariff classification of a toy called a Ballerina Bunny, item number 19240-5. The bunny is dressed in a pink ballerina dress with a satin top and a net skirt. The top of the dress is trimmed with white lace and there is a pink satin flower and ribbon at the waist. In addition, the bunny is wearing a flower wreath on its head. The primary purpose of this item is to amuse and act as a source of frivolous entertainment, therefore it would be considered a toy for tariff purposes. The applicable subheading for the Ballerina Bunny 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →