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F81068 F8 Ruling Active

The tariff classification of a shirt for a toy animal from China.

Issued December 27, 1999 by U.S. Customs and Border Protection.

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F8 F81068 (December 27, 1999)

Tariff classification

HTS codes: 9503.49.0050

Headings: 9503

Product description

, your client. You are requesting the tariff classification on a shirt for a bean filled toy animal. The shirt is specifically designed to fit small bean filled animals, for instance: small toy dogs. The shirt would be considered an accessory for other toys representing animals in Chapter 95 of the HTSUS. The shirt would not be classified as an accessory for stuffed toys because the toy for which the shirt is intended is stuffed predominantly with plastic pellets or “beans”, not with traditional textile stuffing.

CBP rationale

The applicable subheading for the shirt for a small toy animal will be 9503.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Parts and accessories.

Full text

NY F81068 December 27, 1999 CLA-2-95:RR:NC:2:224 F81068 CATEGORY: Classification TARIFF NO.: 9503.49.0050 Donald S. Simpson Barthco Trade Consultants 7575 Holstein Avenue Philadelphia ,PA 19153 RE: The tariff classification of a shirt for a toy animal from China. Dear Mr. Simpson: In your letter dated December 16, 1999, you requested a tariff classification ruling, on behalf of Collegiate Traditions, Inc., your client. You are requesting the tariff classification on a shirt for a bean filled toy animal. The shirt is specifically designed to fit small bean filled animals, for instance: small toy dogs. The shirt would be considered an accessory for other toys representing animals in Chapter 95 of the HTSUS. The shirt would not be classified as an accessory for stuffed toys because the toy for which the shirt is intended is stuffed predominantly with plastic pellets or “beans”, not with traditional textile stuffing. The applicable subheading for the shirt for a small toy animal will be 9503.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Parts and accessories.” 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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