The tariff classification of cloth animal "sponges" from China.
Issued July 30, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
You are requesting the tariff classification on five terry cloth animal “sponges” representing different animals. There are five styles: a blue crab, a light blue frog, a green frog, a scrubber bear and a bathing bear. The crab, the light blue frog and the scrubber bear each have a scrubber pad on the belly. The green frog and the bathing bear do not have the scrubber feature. All five styles are considered stuffed toys for tariff purposes. Each may function as an implement for bathing, however this office considers the items to be designed primarily for the amusement of infants or young children. The items are considered toys, classifiable in heading 9503 of the tariff. Samples will be returned, as requested.
CBP rationale
The applicable subheading for the toy animal “sponges” 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 E84958 July 30, 1999 CLA-2-95:RR:NC:2:224 E84958 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Jerry L. Storey Venator Group Corporate Services, Inc. 3543 Simpson Ferry Road Camp Hill, PA 17011 RE: The tariff classification of cloth animal “sponges” from China. Dear Mr. Storey: In your letter dated July 20, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on five terry cloth animal “sponges” representing different animals. There are five styles: a blue crab, a light blue frog, a green frog, a scrubber bear and a bathing bear. The crab, the light blue frog and the scrubber bear each have a scrubber pad on the belly. The green frog and the bathing bear do not have the scrubber feature. All five styles are considered stuffed toys for tariff purposes. Each may function as an implement for bathing, however this office considers the items to be designed primarily for the amusement of infants or young children. The items are considered toys, classifiable in heading 9503 of the tariff. Samples will be returned, as requested. The applicable subheading for the toy animal “sponges” 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Revocation of New York Ruling Letter (NY) F86031, dated May 3, 2000; Classification of "Kids II Foot Rattles"
The tariff classification of a toy bear, toy snowmen and a giant Christmas bear with wooden base from China.
The tariff classification of a Sponge Bob Squarepants toy/pillow from China.
Stuffed Articles in the Form of a Football, Elmo and Bob the Builder
The tariff classification of aromatic pillows and pouches from Canada.
The tariff classification of stuffed jointed toy bears from China.
The tariff classification of sleeping bags and toy animals from China.
The tariff classification of two animal sponge toys and a waist tool bag from China.
The tariff classification of frames, flashlights, key rings, and toys from Hong Kong and Taiwan
The tariff classification of four toys from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →