C80182 C8 Ruling Active

The tariff classification of a toy animal with an attached key chain ring from China.

Issued October 7, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

, the importer. You are requesting the tariff classification on an animal (in this case, a dog) with a key chain ring attached to a loop on the dog's back. There are two straps which are sewn on at the neck and again at the leg area. There is a zipper opening at the back of the neck that opens into a very small pouch. The item will be sold and marketed as a toy, and since it appears to be designed primarily for amusement, it is considered a toy, classifiable in heading 9503 of the tariff.

CBP rationale

The applicable subheading for the toy animal attached to a key chain ring will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures.

Full text

NY C80182 October 7, 1997 CLA-2-95:RR:NC:2:224 C80182 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Continental Agency Inc. Customhouse Brokers 135 Brea Canyon Rd. Walnut, CA 91789 RE: The tariff classification of a toy animal with an attached key chain ring from China. Dear Mr. Leitner: In your letter dated September 25, 1997, you requested a tariff classification ruling, on behalf of Wideway Inc., the importer. You are requesting the tariff classification on an animal (in this case, a dog) with a key chain ring attached to a loop on the dog's back. There are two straps which are sewn on at the neck and again at the leg area. There is a zipper opening at the back of the neck that opens into a very small pouch. The item will be sold and marketed as a toy, and since it appears to be designed primarily for amusement, it is considered a toy, classifiable in heading 9503 of the tariff. The applicable subheading for the toy animal attached to a key chain ring will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...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, Robert B. Swierupski Director, National Commodity Specialist Division

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