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 a toy cat with a coin purse and travel pouch from China.
Issued June 9, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F87889 (June 9, 2000)
Tariff classification
HTS codes: 4202.92.4500, 4202.32.2000, 9503.49.0025
Product description
You are requesting the tariff classification on an item that is identified as style number 5102-01, Hand Care Kit Cat. The product consists of a toy cat constructed of a plush acrylic exterior and filled with polyester stuffing and plastic pellets (beans), a plastic purse attached to the cat’s arm, and a plastic travel pouch. The purse attached to the cat’s arm will hold three small bottles of nail polish at the time of sale to the consumer. The small travel pouch will contain a nail clipper, nail brush, emery board and nail tip sheet at the time of sale to the consumer. Both the plastic pouch and the small plastic travel pouch will be imported empty. The cat, the purse and the small travel pouch are separately classified in the HTS (see the next three paragraphs for the appropriate classifications). Please note that the cat is not considered stuffed because of the plastic pellets or beans. Stuffed toys must be stuffed only with traditional textile stuffing.
CBP rationale
The applicable subheading for the toy cat 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 applicable subheading for the nail polish purse that is similar to a coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other. The applicable subheading for the small travel pouch (which will hold a nail clipper, nail brush, emery board and nail tip board) will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases…wallets, purses…Other: With outer surface of sheeting of plastic or of textile materials: Other.
Full text
NY F87889 June 9, 2000 CLA-2-95:RR:NC:2:224 F87889 CATEGORY: Classification TARIFF NO.: 9503.49.0025; 4202.32.2000; 4202.92.4500 Shanon Bartel Pleasant Company 8400 Fairway Place Middleton, Wisconsin 53562-2554 RE: The tariff classification of a toy cat with a coin purse and travel pouch from China. Dear Ms. Bartel: In your letter dated June 2, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as style number 5102-01, Hand Care Kit Cat. The product consists of a toy cat constructed of a plush acrylic exterior and filled with polyester stuffing and plastic pellets (beans), a plastic purse attached to the cat’s arm, and a plastic travel pouch. The purse attached to the cat’s arm will hold three small bottles of nail polish at the time of sale to the consumer. The small travel pouch will contain a nail clipper, nail brush, emery board and nail tip sheet at the time of sale to the consumer. Both the plastic pouch and the small plastic travel pouch will be imported empty. The cat, the purse and the small travel pouch are separately classified in the HTS (see the next three paragraphs for the appropriate classifications). Please note that the cat is not considered stuffed because of the plastic pellets or beans. Stuffed toys must be stuffed only with traditional textile stuffing. The applicable subheading for the toy cat 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. The applicable subheading for the nail polish purse that is similar to a coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other.” The rate of duty will be 20 percent ad valorem. The applicable subheading for the small travel pouch (which will hold a nail clipper, nail brush, emery board and nail tip board) will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases…wallets, purses…Other: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20 percent ad valorem. 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
Classification and Country of Origin Determination for a Backpack; Substantial Transformation
The tariff classification of a wheeled tote bag from Vietnam
The tariff classification of a tote bag from South Korea
The classification of a direct mail package with a tote bag from China
The tariff classification of a sports gear tote from Vietnam
The tariff classification of a child’s fanny pack from China
The tariff classification of two reusable tote bags from China
The tariff classification of five backpacks from China
The tariff classification of a shopping-style tote bag from China
The tariff classification of a pouch, plastic bottles, and hair ties from China
Follow F87889
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.