E85563 E8 Ruling Active

The tariff classification of a stuffed toy snowman from China.

Issued August 13, 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 a toy snowman, style 24320. The snowman is composed of 26.25 % acrylic, 25.32 % polyester, 47.81 % plastic, and .62 % iron sheet and filled with polyester fiber and polyethylene pellets. A textile patch on the front of the snowman’s right arm displays the words: “PRESS HERE.” When pressed, a switch activates a battery-powered module sewn into the interior top of the arm. The device causes the lights on the toy’s chest to flash. The snowman is wearing a green scarf, a green ball cap, toting a red backpack and holding a red semi-transparent stocking. A bottled Bath & Body Works product will be inserted in the stocking prior to sale in their retail stores. The sample will be returned, as requested.

CBP rationale

a red semi-transparent stocking. A bottled Bath & Body Works product will be inserted in the stocking prior to sale in their retail stores. The sample will be returned, as requested. The applicable subheading for the stuffed toy snowman 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

Full text

NY E85563 August 13, 1999 CLA-2-95:RR:NC:2:224 E85563 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Sonya Clarke Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a stuffed toy snowman from China. Dear Ms. Clarke: In your letter dated July 30, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on a toy snowman, style 24320. The snowman is composed of 26.25 % acrylic, 25.32 % polyester, 47.81 % plastic, and .62 % iron sheet and filled with polyester fiber and polyethylene pellets. A textile patch on the front of the snowman’s right arm displays the words: “PRESS HERE.” When pressed, a switch activates a battery-powered module sewn into the interior top of the arm. The device causes the lights on the toy’s chest to flash. The snowman is wearing a green scarf, a green ball cap, toting a red backpack and holding a red semi-transparent stocking. A bottled Bath & Body Works product will be inserted in the stocking prior to sale in their retail stores. The sample will be returned, as requested. The applicable subheading for the stuffed toy snowman 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

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