F86608 F8 Ruling Active

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

Issued May 9, 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 filled toys that are miniature representations of teddy bears or dinosaurs. The first bear is called Millennium the Bear and is a purple textile bear with a copper colored ribbon around its neck, and a plastic sticker of the Earth, the sun and “2000” (for the year) attached to the left chest area. The second bear is called Osito the Bear and it is a red textile bear with a green and white ribbon around the neck and a Mexican flag plastic sticker attached to the left chest area. The other three toys are toys representing three different types of dinosaurs. The first dinosaur is a textile representation of a Tyrannosaurus Rex dinosaur called Rex. The second dinosaur is a textile representation of a Stegosaurus dinosaur called Steg. The third dinosaur likeness is a textile toy version of a Brontosaurus dinosaur called Bronty. These three dinosaur toys like the two bear toys have bodies that are filled with plastic pellets while the rest (limbs, heads and tails) of each of the five toys is filled with polyester fiber. All five toys are considered other toys representing animals in Chapter 95 of the HTS. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the five miniature 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 F86608 May 9, 2000 CLA-2-95:RR:NC:2:224 F86608 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 filled toys that are miniature representations of teddy bears or dinosaurs. The first bear is called Millennium the Bear and is a purple textile bear with a copper colored ribbon around its neck, and a plastic sticker of the Earth, the sun and “2000” (for the year) attached to the left chest area. The second bear is called Osito the Bear and it is a red textile bear with a green and white ribbon around the neck and a Mexican flag plastic sticker attached to the left chest area. The other three toys are toys representing three different types of dinosaurs. The first dinosaur is a textile representation of a Tyrannosaurus Rex dinosaur called Rex. The second dinosaur is a textile representation of a Stegosaurus dinosaur called Steg. The third dinosaur likeness is a textile toy version of a Brontosaurus dinosaur called Bronty. These three dinosaur toys like the two bear toys have bodies that are filled with plastic pellets while the rest (limbs, heads and tails) of each of the five toys is filled with polyester fiber. All five toys are considered other toys representing animals in Chapter 95 of the HTS. The samples will be returned, as requested. The applicable subheading for the five miniature 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

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