F80816 F8 Ruling Active

The tariff classification of a “Tender Tails” stuffed toy gorilla from China.

Issued January 11, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

, your client . You are requesting the tariff classification on an item that is referred to as a “Tender Tails” stuffed toy gorilla. The item is a stuffed toy representation of a gorilla with a zippered pouch in the front of the toy. The pouch is meant to hold a baby toy gorilla (sample not available) which will be sold separately. The importer submitted a toy baby cow, instead of a toy baby gorilla, to illustrate how the baby animal fits into the adult animal. The stuffed toy gorilla is considered a toy classifiable in Chapter 95 of the HTS because the item will be used principally for amusement purposes. The two samples will be returned, as requested.

CBP rationale

The applicable subheading for the “Tender Tails” stuffed toy gorilla 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.

Full text

NY F80816 January 11, 2000 CLA-2-95:RR:NC:2:224 F80816 CATEGORY: Classification TARIFF NO.: 9503.41.0010 R. Kevin Williams O’Donnell & Williams 20 North Wacker Drive Suite 1416 Chicago, Illinois 60606 RE: The tariff classification of a “Tender Tails” stuffed toy gorilla from China. Dear Mr. Williams: In your letter dated December 23, 1999, you requested a tariff classification ruling, on behalf of Enesco Corp., your client . You are requesting the tariff classification on an item that is referred to as a “Tender Tails” stuffed toy gorilla. The item is a stuffed toy representation of a gorilla with a zippered pouch in the front of the toy. The pouch is meant to hold a baby toy gorilla (sample not available) which will be sold separately. The importer submitted a toy baby cow, instead of a toy baby gorilla, to illustrate how the baby animal fits into the adult animal. The stuffed toy gorilla is considered a toy classifiable in Chapter 95 of the HTS because the item will be used principally for amusement purposes. The two samples will be returned, as requested. The applicable subheading for the “Tender Tails” stuffed toy gorilla 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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