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The tariff classification of a stuffed dolphin bath toy from China.
Issued June 19, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F88449 (June 19, 2000)
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
, your client. You are requesting the tariff classification on an item that is identified as item number PP#1002715. The merchandise is a child’s bath toy that measures about 9 inches in length. The article is a full-figured, fully stuffed and three-dimensional representation of a dolphin. The toy is constructed of an outer shell of foam backed cotton terry stuffed with 100 % polyester material. The product incorporates a “pocket” in which a child may slip his/her hand when using the item as a wash mitt. Although the product may function as a wash mitt, its primary purpose is as a source of amusement either in or out of the bathtub. The sample is being returned.
CBP rationale
The applicable subheading for the dolphin 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 F88449 June 19, 2000 CLA-2-95:RR:NC:2:224 F88449 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Barbara Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of a stuffed dolphin bath toy from China. Dear Ms. Wierbicki: In your letter dated June 13, 2000, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on an item that is identified as item number PP#1002715. The merchandise is a child’s bath toy that measures about 9 inches in length. The article is a full-figured, fully stuffed and three-dimensional representation of a dolphin. The toy is constructed of an outer shell of foam backed cotton terry stuffed with 100 % polyester material. The product incorporates a “pocket” in which a child may slip his/her hand when using the item as a wash mitt. Although the product may function as a wash mitt, its primary purpose is as a source of amusement either in or out of the bathtub. The sample is being returned. The applicable subheading for the dolphin 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
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