The tariff classification of M&M's cartoon character toys from China.
Issued December 19, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
You are requesting the tariff classification on an item which you refer to as mini M&M's swarmies. The item is identified as item number 4110. The product is a plush, stuffed representation of a single M&M candy with legs and arms. The M&M's cartoon character has a tab on the back for holding a package of M&M's Minis candy. Only the plush toy will be imported, while the candy will be added to the item in the United States.
CBP rationale
a package of M&M's Minis candy. Only the plush toy will be imported, while the candy will be added to the item in the United States. The applicable subheading for the plush M&M's cartoon character toys 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 C82727 December 19, 1997 CLA-2-95:RR:NC:2:224 C82727 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Judith A. Ballantine CAP Toys Div., OddzOn/CAP Toys, Inc. 26201 Richmond Road Bedford Heights, Ohio 44146-1439 RE: The tariff classification of M&M's cartoon character toys from China. Dear Ms. Ballantine: In your letter dated December 12, 1997, you requested a tariff classification ruling. You are requesting the tariff classification on an item which you refer to as mini M&M's swarmies. The item is identified as item number 4110. The product is a plush, stuffed representation of a single M&M candy with legs and arms. The M&M's cartoon character has a tab on the back for holding a package of M&M's Minis candy. Only the plush toy will be imported, while the candy will be added to the item in the United States. The applicable subheading for the plush M&M's cartoon character toys 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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