The tariff classification of a toy bear shell from Taiwan.
Issued November 16, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0010, 9503.49.0025
Headings: 9503
Product description
The applicable subheading for the toy bear shell, if stuffed with textile materials 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.
CBP rationale
The applicable subheading for the toy bear shell, if stuffed with textile materials 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 applicable subheading for the toy bear shell, if filled with plastic pellets or “beans” will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys.
Full text
NY E89480 November 16, 1999 CLA-2-95:RR:NC:2:224 E89480 CATEGORY: Classification TARIFF NO.: 9503.41.0010; 9503.49.0025 Cynthia J. Penley The Nature Niche 3311 Princess Lane Dallas, Texas 75229 RE: The tariff classification of a toy bear shell from Taiwan. Dear Ms. Penley: In your letter dated October 21, 1999, you requested a tariff classification ruling. You are requesting the tariff classification of a toy bear shell that will be stuffed or filled after importation. You have not stated the material that will be used for the stuffing. If the stuffing is traditional textile stuffing the bear will be classified as a stuffed toy. If the filling is plastic pellets or “beans” then the bear will be classified as a toy, other. The stuffing material does not change the rate of duty but it determines the proper HTS classification. A sample was not submitted with the ruling request. The applicable subheading for the toy bear shell, if stuffed with textile materials 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. The applicable subheading for the toy bear shell, if filled with plastic pellets or “beans” will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…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.
Protest 2704-99-101967; "Troll Button Covers and Pencil Topper Trolls "
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 a Chenille Blanket Bunny from Taiwan.
The tariff classification of two animal sponge toys and a waist tool bag 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 →