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The tariff classification of a plush toy with book made in China.
Issued February 24, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D88231 (February 24, 1999)
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
The merchandise is identified as Baby Bear’s Read Along™, style number 98-168. The article consists of a plush toy bear and a toy book. With one of sixteen different microelectronic chips placed inside the bear’s internal mechanism, the bear “reads” a selected page from one of the available books, depending on which numbered toe of the bear is pressed. This product, consisting of two components, is considered a set for tariff purposes and is classified according to the component, the toy, which imparts the essential character to the combination.
CBP rationale
The applicable subheading for the Baby Bear’s Read Along™ toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures.
Full text
NY D88231 February 24, 1999 CLA-2-95:RR:NC:2:224 D88231 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Machelle Blair Wal Mart Stores, Inc. 702 SW 8th St Bentonville AR 72716-8023 RE: The tariff classification of a plush toy with book made in China. Dear Ms Blair: In your letter of February 17, 1999, you requested a tariff classification ruling. The merchandise is identified as Baby Bear’s Read Along™, style number 98-168. The article consists of a plush toy bear and a toy book. With one of sixteen different microelectronic chips placed inside the bear’s internal mechanism, the bear “reads” a selected page from one of the available books, depending on which numbered toe of the bear is pressed. This product, consisting of two components, is considered a set for tariff purposes and is classified according to the component, the toy, which imparts the essential character to the combination. The applicable subheading for the Baby Bear’s Read Along™ toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures. The duty rate 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)637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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