C85228 C8 Ruling Active

The tariff classification of a stuffed dinosaur toy from China.

Issued March 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

You are rquesting the tariff classification on a stuffed toy which represents a dinosaur. The item is constructed of an acrylic plush exterior, and the interior is stuffed with polyester fibers. The dinosaur will be used as a promotional item by Mobil Oil Corporation U.S.A. for its customers.

CBP rationale

The applicable subheading for the stuffed dinosaur toy 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 C85228 March 13, 1998 CLA-2-95:RR:NC:2:224 C85228 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Annie Ortega U.S. Import & Promotions Co., Inc. 407 Lincoln Road, Suite 12-D Miami Beach, FL 33139 RE: The tariff classification of a stuffed dinosaur toy from China. Dear Ms. Ortega: In your letter dated March 9, 1998, you requested a tariff classification ruling. You are rquesting the tariff classification on a stuffed toy which represents a dinosaur. The item is constructed of an acrylic plush exterior, and the interior is stuffed with polyester fibers. The dinosaur will be used as a promotional item by Mobil Oil Corporation U.S.A. for its customers. The applicable subheading for the stuffed dinosaur toy 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. 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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