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D85040 D8 Ruling Active

The tariff classification of a stuffed toy from China

Issued December 18, 1998 by U.S. Customs and Border Protection.

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D8 D85040 (December 18, 1998)

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

The ruling request was not received at our New York office until December 4, 1998. The submitted sample, item no. 82700, is called “Star Rattle Toy” and designed for infants up to 36 months of age. The item is in the shape of a star made of terry cotton cloth and stuffed with polyester fiber. A rattle is embedded inside the star shaped article. Stitched on one side of the toy are the words “You’re A Shining Star.”

CBP rationale

The applicable subheading for the stuffed rattle toy will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models.

Full text

PD D85040 December 18, 1998 CLA-2-95:L:OFO:D22 D85040 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Micha McDaniel Play!Smart, Inc. P.O. Box 752 Ross, CA 94957 RE: The tariff classification of a stuffed toy from China Dear Ms. McDaniel: In your letter dated October 22, 1998, you requested a tariff classification ruling. The ruling request was not received at our New York office until December 4, 1998. The submitted sample, item no. 82700, is called “Star Rattle Toy” and designed for infants up to 36 months of age. The item is in the shape of a star made of terry cotton cloth and stuffed with polyester fiber. A rattle is embedded inside the star shaped article. Stitched on one side of the toy are the words “You’re A Shining Star.” The applicable subheading for the stuffed rattle toy will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models. 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. Sincerely, Eugenio Garza Jr. Port Director Laredo, Texas

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