F86607 F8 Ruling Active

The tariff classification of five filled toys representing animals from China.

Issued May 11, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

, your client. You are requesting the tariff classification on five plush toys that are filled with plastic pellets and polyester fiber. There are three bears submitted for examination with this ruling request: a brown bear called Germania, a red, white and blue bear named Spangle and a white polar bear called Chilly. The two other toy animals submitted are called Peanut the royal blue elephant, and Humphrey the camel which is brown in color. All five toys are filled with plastic pellets in their torso portions, while the remainder of each of the five toys is filled with polyester fiber. The outer shell of each toy is constructed of a plush textile material. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the five filled toys representing animals will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys.

Full text

NY F86607 May 11, 2000 CLA-2-95:RR:NC:2:224 F86607 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of five filled toys representing animals from China. Dear Mr. Tomenga: In your letter dated April 28, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You are requesting the tariff classification on five plush toys that are filled with plastic pellets and polyester fiber. There are three bears submitted for examination with this ruling request: a brown bear called Germania, a red, white and blue bear named Spangle and a white polar bear called Chilly. The two other toy animals submitted are called Peanut the royal blue elephant, and Humphrey the camel which is brown in color. All five toys are filled with plastic pellets in their torso portions, while the remainder of each of the five toys is filled with polyester fiber. The outer shell of each toy is constructed of a plush textile material. The samples will be returned, as requested. The applicable subheading for the five filled toys representing animals will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →