CBP Ruling D86448 — The tariff classification of an animal pouch from China.

Tariff classification

Headings: 9503

Product description

S. Trading, San Gabriel CA. The sample is a toy cartoon depiction of what appears to be a rabbit. The figure measures about 23 centimeters in length and is made of a soft textile material with facial features, big ears and appendages. The torso or trunk of the figure is partially stuffed with polyester and is partly a zippered compartment or pouch of about 15 inches in length said to be designed for children who will use it to store their belongings such as small toys, toy jewelry, candies, etc. The article’s imported unit price is said to be US$0.80. The official interpretation of the Harmonized Tariff System at the international level is embodied in the Explanatory Notes. The General Explanatory Note to Chapter 95, Harmonized Tariff System of the United States Annotated (HTSUSA), provides that the “Chapter covers toys of all kinds whether designed for the amusement of children or adults.” Although this animal pouch can function as a zippered storage device, we believe it will be principally incorporated into a child’s play activity. Any utility is incidental to the article’s play value particularly due to the small size of the overall article, which confines it to use by 2 to 5 year old children, its minimal storage space and the lack of any straps or loops.

CBP rationale

The applicable subheading for the animal pouch will be 9503.49.0025, HTSUSA, which provides for toys representing animals or non-human creatures.

Full text

NY D86448 January 12, 1999 CLA-2-95:RR:NC:2:224 D86448 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Richard Eng WTS Customs Brokerage Co., Inc. 8901 S.La Cienega Blvd., Suite 110 Inglewood CA 90301-4401 RE: The tariff classification of an animal pouch from China. Dear Mr. Eng: In your letter of December 30, 1998, you requested a tariff classification ruling on behalf of Y.S. Trading, San Gabriel CA. The sample is a toy cartoon depiction of what appears to be a rabbit. The figure measures about 23 centimeters in length and is made of a soft textile material with facial features, big ears and appendages. The torso or trunk of the figure is partially stuffed with polyester and is partly a zippered compartment or pouch of about 15 inches in length said to be designed for children who will use it to store their belongings such as small toys, toy jewelry, candies, etc. The article’s imported unit price is said to be US$0.80. The official interpretation of the Harmonized Tariff System at the international level is embodied in the Explanatory Notes. The General Explanatory Note to Chapter 95, Harmonized Tariff System of the United States Annotated (HTSUSA), provides that the “Chapter covers toys of all kinds whether designed for the amusement of children or adults.” Although this animal pouch can function as a zippered storage device, we believe it will be principally incorporated into a child’s play activity. Any utility is incidental to the article’s play value particularly due to the small size of the overall article, which confines it to use by 2 to 5 year old children, its minimal storage space and the lack of any straps or loops. The applicable subheading for the animal pouch will be 9503.49.0025, HTSUSA, which provides for toys representing animals or non-human creatures...: 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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