The tariff classification of a miniature plastic elephant from China.
Issued August 5, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
Product description
The merchandise consists of a plastic representation of an elephant measuring approximately nine centimeters in height and 12 centimeters in length. You have provided no information regarding the use of this article except to say its function is to amuse and entertain a child. If this stated function is the principle use of the item it is a toy for tariff purposes.
CBP rationale
The applicable subheading for the plastic elephant figure will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures, not stuffed.
Full text
NY E85252 August 5, 1999 CLA-2-95:RR:NC:2:224 E85252 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Cindy Hazlett Applause Inc. 6101 Variel Ave. Woodland Hills CA 91367 RE: The tariff classification of a miniature plastic elephant from China. Dear Ms Hazlett: In your letter of July 27, 1999, you requested a tariff classification ruling. The merchandise consists of a plastic representation of an elephant measuring approximately nine centimeters in height and 12 centimeters in length. You have provided no information regarding the use of this article except to say its function is to amuse and entertain a child. If this stated function is the principle use of the item it is a toy for tariff purposes. The applicable subheading for the plastic elephant figure will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures, not stuffed. 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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