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The tariff classification of stuffed toys in a tote from China.
Issued June 10, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B86158 (June 10, 1997)
Tariff classification
HTS codes: 4202.92.4500, 9503.41.0010
Product description
You are requesting the tariff classification of two stuffed toys and a clear plastic mini tote. The toys are a stuffed pig and a stuffed cow, each approximately 7 inches in length. The shell of each toy is 100% polyester, and the toys are stuffed with material,(in the top portion of each), and plastic pallets (in the bottom portion of each). The tote is made of clear PVC material, and is 8 inches in length (without the two handles). The tote may be used to carry a variety of small objects, and is not specially fitted for the animals.
CBP rationale
The applicable subheading for the stuffed cow and stuffed pig will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures.
Full text
NY B86158 June 10, 1997 CLA-2-95:RR:NC:2:224 B86158 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 9503.41.0010 Ephraim Talmi JCC Company, Inc. 330 Fifth Avenue Suite 200 New York, New York 10001 RE: The tariff classification of stuffed toys in a tote from China. Dear Mr. Talmi: In your letter dated June 04, 1997, you requested a tariff classification ruling. You are requesting the tariff classification of two stuffed toys and a clear plastic mini tote. The toys are a stuffed pig and a stuffed cow, each approximately 7 inches in length. The shell of each toy is 100% polyester, and the toys are stuffed with material,(in the top portion of each), and plastic pallets (in the bottom portion of each). The tote is made of clear PVC material, and is 8 inches in length (without the two handles). The tote may be used to carry a variety of small objects, and is not specially fitted for the animals. The applicable subheading for the stuffed cow and stuffed pig will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...: Stuffed toys and parts and accessories thereof...Stuffed toys". The rate of duty will be free. The applicble subheading for the clear PVC tote will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other". The rate of duty will be 20 percent ad valorem. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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