F82496 F8 Ruling Active

The tariff classification of five stuffed toys with plastic clips from China.

Issued February 7, 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 five stuffed toys attached to plastic clips. The five stuffed toys are numbered for identification purposes as follows: 02119-000, 02119-003, 02119-009, 02119-018 and 02119-030. The five toys represent five different versions of the popular “Furby” character toy. These versions of “Furby” are not battery operated nor do they talk or move like the originals. Rather the toys that are the subjects of this ruling request are stuffed toys each of which has a pear shaped body constructed of a soft textile fabric exterior filled with polyester fiber. Each of the five toys display prominent eyes and beaks and each resemble an owl in its facial structure. Each of the five toys is attached to a plastic clip that opens to allow the user to attach the toy to a belt loop, a backpack or any other item. The five items are clearly classifiable as toys in Chapter 95 of the Harmonized Tariff Schedule of the United States. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the five stuffed toys with plastic clips depicting non-human creatures 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 F82496 February 7, 2000 CLA-2-95:RR:NC:2:224 F82496 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Michael Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of five stuffed toys with plastic clips from China. Dear Mr. Tomenga: In your letter dated January 28, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You are requesting the tariff classification on five stuffed toys attached to plastic clips. The five stuffed toys are numbered for identification purposes as follows: 02119-000, 02119-003, 02119-009, 02119-018 and 02119-030. The five toys represent five different versions of the popular “Furby” character toy. These versions of “Furby” are not battery operated nor do they talk or move like the originals. Rather the toys that are the subjects of this ruling request are stuffed toys each of which has a pear shaped body constructed of a soft textile fabric exterior filled with polyester fiber. Each of the five toys display prominent eyes and beaks and each resemble an owl in its facial structure. Each of the five toys is attached to a plastic clip that opens to allow the user to attach the toy to a belt loop, a backpack or any other item. The five items are clearly classifiable as toys in Chapter 95 of the Harmonized Tariff Schedule of the United States. The samples will be returned, as requested. The applicable subheading for the five stuffed toys with plastic clips depicting non-human creatures 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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