F80563 F8 Ruling Active

The tariff classification of a toy cat from Indonesia.

Issued December 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

You are requesting the tariff classification on a plush toy cat. The toy represents the Figaro character. The item is constructed of a 100 % acrylic fiber and filled with plastic pellets (beans) and polyester staple fibers. Because the toy is filled with plastic beans the toy is not considered stuffed for tariff purposes. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the plush toy cat 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 F80563 December 13, 1999 CLA-2-95:RR:NC:2:224 F80563 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Rafael Hernandez The Disney Store, Inc. 101 North Brand Blvd. Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a toy cat from Indonesia. Dear Mr. Hernandez: In your letter dated December 6, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on a plush toy cat. The toy represents the Figaro character. The item is constructed of a 100 % acrylic fiber and filled with plastic pellets (beans) and polyester staple fibers. Because the toy is filled with plastic beans the toy is not considered stuffed for tariff purposes. The sample will be returned, as requested. The applicable subheading for the plush toy cat 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

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