CBP Ruling F84330 — The tariff classification of a stuffed toy from China.

Tariff classification

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as a stuffed chicken toy, item # CR-0018PL or “Ginger”. The toy is approximately 23 inches in height and its shell is stated to be composed of man-made textile material (polyester). The toy is stuffed almost completely with polyester except for a 3 ¾ long zipper compartment in the back. The toy has adjustable straps and a hanging loop between the straps that enable a child to carry the toy. The zipper compartment is very minimal in size and would not exclude the item in question from being classified as a toy. The zipper opening is capable of holding no more than a tiny toy. The primary use of the item is as a source of amusement for a child and thus, classification in Chapter 95 as a stuffed toy is appropriate. The sample will be returned, as requested.

CBP rationale

no more than a tiny toy. The primary use of the item is as a source of amusement for a child and thus, classification in Chapter 95 as a stuffed toy is appropriate. The sample will be returned, as requested. The applicable subheading for the stuffed chicken toy, item # CR-0018PL, 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.

Full text

NY F84330 March 22, 2000 CLA-2-95:RR:NC:2:224 F84330 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Despina Keegan Serko & Simon LLP One World Trade Center Suite 3371 New York, N.Y. 10048 RE: The tariff classification of a stuffed toy from China. Dear Ms. Keegan: In your letter dated March 15, 2000, you requested a tariff classification ruling, on behalf of Worldwide Dreams LLC, your client. You are requesting the tariff classification on an item that is described as a stuffed chicken toy, item # CR-0018PL or “Ginger”. The toy is approximately 23 inches in height and its shell is stated to be composed of man-made textile material (polyester). The toy is stuffed almost completely with polyester except for a 3 ¾ long zipper compartment in the back. The toy has adjustable straps and a hanging loop between the straps that enable a child to carry the toy. The zipper compartment is very minimal in size and would not exclude the item in question from being classified as a toy. The zipper opening is capable of holding no more than a tiny toy. The primary use of the item is as a source of amusement for a child and thus, classification in Chapter 95 as a stuffed toy is appropriate. The sample will be returned, as requested. The applicable subheading for the stuffed chicken toy, item # CR-0018PL, 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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