C88633 C8 Ruling Active

The tariff classification of toy cabbage bunnies from China or Korea.

Issued June 8, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

The tariff classification of toy cabbage bunnies from China or Korea.

CBP rationale

The applicable subheading for the toy cabbage bunnies 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 C88633 June 8, 1998 CLA-2-95:RR:NC:2:224 C88633 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Cindy Hazlett Applause Inc. P.O. Box 4183 Woodland Hills CA 91365-4183 RE: The tariff classification of toy cabbage bunnies from China or Korea. Dear Ms. Hazlett: In your letter dated May 28, 1998, you requested a tariff classification ruling. The merchandise consists of three stuffed animal toys enclosed inside of a "cabbage." The cabbage is made of polycotton material and opens and closes with a drawstring. When the cabbage component is opened the toy animals appear. The sample will be returned at your request. The applicable subheading for the toy cabbage bunnies 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 duty rate will be free. This ruling is being issued under the provisions of Section 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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