The tariff classification of a stuffed plush dog holding a ball from China.
Issued October 2, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
, the importer. You are requesting the tariff classification on a plush toy, item number AT-2951. The item is a representation of a sitting puppy holding a ball. The dog is wearing a shirt with a zipper opening in the back which conceals a small compartment. The item which is the subject of this ruling request is primarily designed as a toy for the amusement of children or adults.
CBP rationale
a ball from China. Dear Mr. Van: In your letter dated September 22, 1997, you requested a tariff classification ruling, on behalf of Angel Toy Corp., the importer. You are requesting the tariff classification on a plush toy, item number AT-2951. The item is a representation of a sitting puppy holding a ball. The dog is wearing a shirt with a zipper opening in the back which conceals a small compartment. The item which is the subject of this ruling request is primarily designed as a toy for the amusement of children or adults. The applicable subheading for the stuffed plush dog will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "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.
Full text
NY C80084 October 2, 1997 CLA-2-95:RR:NC:2:224 C80084 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Henry Van WTS Customs Brokerage Co. 8901 S. La Cienega Blvd. Suite 110 Inglewood, CA. 90301-4401 RE: The tariff classification of a stuffed plush dog holding a ball from China. Dear Mr. Van: In your letter dated September 22, 1997, you requested a tariff classification ruling, on behalf of Angel Toy Corp., the importer. You are requesting the tariff classification on a plush toy, item number AT-2951. The item is a representation of a sitting puppy holding a ball. The dog is wearing a shirt with a zipper opening in the back which conceals a small compartment. The item which is the subject of this ruling request is primarily designed as a toy for the amusement of children or adults. The applicable subheading for the stuffed plush dog will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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