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D83607 D8 Ruling Active

The tariff classification of a plush animal toy from Korea and China.

Issued October 20, 1998 by U.S. Customs and Border Protection.

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D8 D83607 (October 20, 1998)

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

The tariff classification of a plush animal toy from Korea and China.

CBP rationale

The applicable subheading for the plush toy animal 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 D83607 October 20, 1998 CLA-2-95:RR:NC:2:224 D83607 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Jerri Biglow Marlowe & Co., Inc. PO Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a plush animal toy from Korea and China. Dear Ms. Biglow: In your letter dated October 7, 1998, you requested a tariff classification ruling, on behalf of Bestever U.S.A. Inc., your client. You are requesting the tariff classification on a plush animal toy which is stuffed with sand. The animal, which is a comical representation of a bear, is blue in color. The toy measures eight and a half inches high when it is placed in a standing position. The exterior of the animal toy is a 100% polyester plush fabric. The applicable subheading for the plush toy animal 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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