The tariff classification of stuffed toy accessories from China.
Issued October 15, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0030
Headings: 9503
Product description
You are requesting the tariff classification on stuffed toy accessories, specifically slippers made for a large size stuffed bear. The slippers are composed of plaid flannel fabric uppers with fabric and vinyl soles. The slippers are not made for human feet because of the extremely flimsy construction, and the disproportional narrow heel and very wide instep. The merchandise is therefore not eligible for classification as footwear in Chapter 64 of the Harmonized Tariff Schedule of the United States.
CBP rationale
The applicable subheading for the stuffed toy accessories will be 9503.41.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;.
Full text
NY A88246 October 15, 1996 CLA-2-95:RR:NC:2:224 A88246 CATEGORY: Classification TARIFF NO.: 9503.41.0030 Steven Smith Steven Smith/Stuffed Animals, Inc. 330 East 89th Street Brooklyn, New York 11236 RE: The tariff classification of stuffed toy accessories from China. Dear Mr. Smith: In your letter dated October 02, 1996, you requested a tariff classification ruling. You are requesting the tariff classification on stuffed toy accessories, specifically slippers made for a large size stuffed bear. The slippers are composed of plaid flannel fabric uppers with fabric and vinyl soles. The slippers are not made for human feet because of the extremely flimsy construction, and the disproportional narrow heel and very wide instep. The merchandise is therefore not eligible for classification as footwear in Chapter 64 of the Harmonized Tariff Schedule of the United States. The applicable subheading for the stuffed toy accessories will be 9503.41.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof: Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Parts and accessories: Other". 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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