The tariff classification of an animal bath toy from China.
Issued March 27, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
You are requesting the tariff classification on an item that is called a “Kid’s Fun Shape Sponge”, item number 1124CO212. There are three different styles of the product representing a frog, a ladybug and what appears to be a fish (the submitted sample). The outer shell of the item is constructed of a terry fabric and the inside stuffing is batting material. Although the item has a functional use as a washing implement, the primary use of the item is as a source of amusement for a child while bathing. The item is properly classified in Chapter 95 of the HTS as a stuffed toy.
CBP rationale
The applicable subheading for the animal bath toy 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 F84699 March 27, 2000 CLA-2-95:RR:NC:2:224 F84699 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Ted Conlon Four Star International 229 East Main Street Suite 201 Milford, MA 01757 RE: The tariff classification of an animal bath toy from China. Dear Mr. Conlon: In your letter dated March 16, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is called a “Kid’s Fun Shape Sponge”, item number 1124CO212. There are three different styles of the product representing a frog, a ladybug and what appears to be a fish (the submitted sample). The outer shell of the item is constructed of a terry fabric and the inside stuffing is batting material. Although the item has a functional use as a washing implement, the primary use of the item is as a source of amusement for a child while bathing. The item is properly classified in Chapter 95 of the HTS as a stuffed toy. The applicable subheading for the animal bath toy 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.
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 →