10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of stuffed butterflies from China.
Issued February 22, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82831 (February 22, 2000)
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
, your client. You are requesting the tariff classification on two styles of stuffed butterflies. The first style is identified as style 76010ME A and measures approximately18 inches at its widest part and the second style is called 76010ME B and measures about 22 inches at its widest point. Both styles are full bodied and three-dimensional sculptures of a butterfly. The stuffed butterflies are constructed of 100 percent polyester fabric exteriors and all are stuffed with a polyester fill. The samples will be returned, as requested. Your letter states that the items will be marketed as “Pillow Pals”. Although the items may function secondarily as pillows, this office considers the butterflies to be toys in Chapter 95 of the HTS. The natural shape of a butterfly also happens to be a natural shape for a pillow, but the whimsical, comical design of these stuffed butterflies makes the toy classification appropriate. It is our position that the figures represented by your samples have no real function other than as toy playthings for the amusement of children or adults and they will be primarily used as such.
CBP rationale
The applicable subheading for the stuffed butterflies 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 F82831 February 22, 2000 CLA-2-95:RR:NC:2:224 F82831 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Julie Gimm BDP International Inc. 2721 Walker N.W. Grand Rapids, MI 49504 RE: The tariff classification of stuffed butterflies from China. Dear Ms. Gimm: In your letter dated February 2, 2000, you requested a tariff classification ruling, on behalf of Meijer Inc., your client. You are requesting the tariff classification on two styles of stuffed butterflies. The first style is identified as style 76010ME A and measures approximately18 inches at its widest part and the second style is called 76010ME B and measures about 22 inches at its widest point. Both styles are full bodied and three-dimensional sculptures of a butterfly. The stuffed butterflies are constructed of 100 percent polyester fabric exteriors and all are stuffed with a polyester fill. The samples will be returned, as requested. Your letter states that the items will be marketed as “Pillow Pals”. Although the items may function secondarily as pillows, this office considers the butterflies to be toys in Chapter 95 of the HTS. The natural shape of a butterfly also happens to be a natural shape for a pillow, but the whimsical, comical design of these stuffed butterflies makes the toy classification appropriate. It is our position that the figures represented by your samples have no real function other than as toy playthings for the amusement of children or adults and they will be primarily used as such. The applicable subheading for the stuffed butterflies 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
More rulings on the same tariff codes
Revocation of New York Ruling Letter (NY) F86031, dated May 3, 2000; Classification of "Kids II Foot Rattles"
The tariff classification of a toy bear, toy snowmen and a giant Christmas bear with wooden base from China.
The tariff classification of a Sponge Bob Squarepants toy/pillow from China.
Stuffed Articles in the Form of a Football, Elmo and Bob the Builder
The tariff classification of aromatic pillows and pouches from Canada.
The tariff classification of stuffed jointed toy bears from China.
The tariff classification of sleeping bags and toy animals from China.
The tariff classification of two animal sponge toys and a waist tool bag from China.
The tariff classification of frames, flashlights, key rings, and toys from Hong Kong and Taiwan
The tariff classification of four toys from China.
Follow F82831
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.