D86909 D8 Ruling Active

The tariff classification of an oversized stuffed bunny from China.

Issued January 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

, your client. You are requesting the tariff classification on a stuffed bunny which measures 62 inches high while in a standing position. The bunny (both a male and a female version) is dressed in country-style clothing. The bunny is filled with a soft polyfill which makes the bunny a huggable companion for a child or an adult. The bunny is whimsical in nature, and would be considered a toy by this office.

CBP rationale

The applicable subheading for the oversized stuffed bunny 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 D86909 January 22, 1999 CLA-2-95:RR:NC:2:224 D86909 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of an oversized stuffed bunny from China. Dear Ms. Dorfman: In your letter dated December 11, 1998, you requested a tariff classification ruling, on behalf of LTD Commodities Inc., your client. You are requesting the tariff classification on a stuffed bunny which measures 62 inches high while in a standing position. The bunny (both a male and a female version) is dressed in country-style clothing. The bunny is filled with a soft polyfill which makes the bunny a huggable companion for a child or an adult. The bunny is whimsical in nature, and would be considered a toy by this office. The applicable subheading for the oversized stuffed bunny 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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