The tariff classification of a bench for stuffed bears from China
Issued January 12, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
GRI rules applied: GRI 1
Product description
The bench measures approximately 14 ½” in length, 8” in height and 6 ¼” deep. It is made of wood and resembles two high-back styled chairs connected by a table in the middle. The bench is designed and sold for use with the “Bears and Hares” collection of stuffed animals. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . ." We refer to the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) which, although not legally binding, are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.03: "This heading covers: (A)(12) Dolls’ houses and furniture, including bedding. Although you have suggested that the bench be viewed as a part or accessory to toys of Chapter 95, it is our opinion that the bench is a complete article in and of itself. We note, too, that the bench is indistinguishable in its use with bears or dolls. Accordingly, it will be viewed as a toy for amusement purposes.
CBP rationale
The applicable subheading for the “Catskills Conversation Bench,” item 65581-06, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY F81023 January 12, 2000 CLA-2-95:RR:NC:SP:225 F81023 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Thomas J. O’Donnell O’Donnell & Williams 20 North Wacker Drive, Suite 1416 Chicago, Illinois 60606 RE: The tariff classification of a bench for stuffed bears from China Dear Mr. O’Donnell: In your letter dated December 13, 1999, you requested a tariff classification ruling on behalf of The Boyds Collection, Ltd. A sample of the “Catskills Conversation Bench,” item 65581-06, was submitted with your inquiry. The bench measures approximately 14 ½” in length, 8” in height and 6 ¼” deep. It is made of wood and resembles two high-back styled chairs connected by a table in the middle. The bench is designed and sold for use with the “Bears and Hares” collection of stuffed animals. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . ." We refer to the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) which, although not legally binding, are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.03: "This heading covers: (A)(12) Dolls’ houses and furniture, including bedding. Although you have suggested that the bench be viewed as a part or accessory to toys of Chapter 95, it is our opinion that the bench is a complete article in and of itself. We note, too, that the bench is indistinguishable in its use with bears or dolls. Accordingly, it will be viewed as a toy for amusement purposes. The applicable subheading for the “Catskills Conversation Bench,” item 65581-06, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an adult costume from China/Hong Kong/Vietnam.
The tariff classification of a "Spy Glove" made in China.
Classification of doll carrier from China; PD G83798- Void Ab Initio Dear Ms. Matthews: This is to inform you that Customs has reviewed Port Decision (“PD”) G83798, issued to you on November 22, 2000, in which a doll carrier from China was classified as a toy in subheading 9503.90.0045 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). For the reasons set forth below, PD G83798 is void ab initio. FACTS: PD G83798 states:
The tariff classification of a toy playhouse from China
The tariff classification of an Igloo tent from Vietnam
The tariff classification of two toy tents from China
The tariff classification of four toys from China.
The tariff classification of plastic toys from China
The tariff classification of various Dalmatian toys, made in China.
The tariff classification of various “Wheeled Toys with Dalmatian figures”, made in 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 →