CBP Ruling F89007 — PLAY! Inc.84 Ship Street, Unit CProvidence, RI 02903

Tariff classification

Headings: 9502, 9503

Product description

You are requesting the tariff classification on an assortment of items that is referred to in your ruling request as the “Grinch Mini-Plush Assortment”, item 630092. The assortment is comprised of four toys as follows: Grinch, item 630094, Santa Grinch, item 630095, Max the Dog, item 630097 and Cindy-Lou Who, item 630098. All four toys are filled with a combination of polyester fiber and polypropylene pellets. The toys, with the exception of Max the Dog, all feature a hard plastic face. The toys are not filled completely with traditional stuffing and the presence of the plastic pellets renders the proper classification to be other toys and not stuffed toys. Samples will be returned, as requested.

CBP rationale

The applicable subheading for the Cindy-Lou Who toy, item number 630098 will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed… Other. The applicable subheading for the Grinch, Santa Grinch and Max the Dog toys, items 630094, 630095 and 630097 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 therefore: Other…Toys.

Full text

NY F89007 July 14, 2000 CLA-2-95:RR:NC:2:224 F89007 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 9503.49.0025 Chuck Miga Re: PLAY! Inc. 84 Ship Street, Unit C Providence, RI 02903 RE: The tariff classification of the Grinch Mini-Plush Assortment from China. Dear Mr. Miga: In your letter dated June 20, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on an assortment of items that is referred to in your ruling request as the “Grinch Mini-Plush Assortment”, item 630092. The assortment is comprised of four toys as follows: Grinch, item 630094, Santa Grinch, item 630095, Max the Dog, item 630097 and Cindy-Lou Who, item 630098. All four toys are filled with a combination of polyester fiber and polypropylene pellets. The toys, with the exception of Max the Dog, all feature a hard plastic face. The toys are not filled completely with traditional stuffing and the presence of the plastic pellets renders the proper classification to be other toys and not stuffed toys. Samples will be returned, as requested. The applicable subheading for the Cindy-Lou Who toy, item number 630098 will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed… Other.” The rate of duty will be free. The applicable subheading for the Grinch, Santa Grinch and Max the Dog toys, items 630094, 630095 and 630097 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 therefore: 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 →