D85045 D8 Ruling Active

The tariff classification of soft Farm Angels and Babies from China.

Issued December 9, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

The submitted sample is about 11 inches in height, and is an extremely colorful depiction of a bunny with angel wings, holding two baby bunnies. The items would be considered toys based on the whimsical nature of the animal angels, and the belief that they would be principally used for the amusement of either children or adults.

CBP rationale

two baby bunnies. The items would be considered toys based on the whimsical nature of the animal angels, and the belief that they would be principally used for the amusement of either children or adults. The applicable subheading for the soft Farm Angels and Babies 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 D85045 December 9, 1998 CLA-2-95:RR:NC:2:224 D85045 CATEGORY: Classification TARIFF NO.: 9503.41.0010 David M. Rickert E. Besler & Co. 115 Martin Lane Elk Grove, Illinois 60007-1309 RE: The tariff classification of soft Farm Angels and Babies from China. Dear Mr. Rickert: In your letter dated November 12, 1998, you requested a tariff classification ruling, on behalf of LTD Commodities, Inc., your client. You are requesting the tariff classification on an item which is described as soft Farm Angels and Babies. The sample submitted is the Angel Bunny, however a color brochure shows two other styles of the Farm Angels: a Piggy Angel and a Kitty Angel. The submitted sample is about 11 inches in height, and is an extremely colorful depiction of a bunny with angel wings, holding two baby bunnies. The items would be considered toys based on the whimsical nature of the animal angels, and the belief that they would be principally used for the amusement of either children or adults. The applicable subheading for the soft Farm Angels and Babies 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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