The tariff classification of a plush toy with clock from China.

Product description

The style submitted is a toy representation of Winnie the Pooh holding a clock. The toy is stuffed with textile material and the shell is made up of textile materials, as well. The Winnie the Pooh toy bear is holding an analog clock that is held in place within an elastic band attached to a textile holder. The clock portion is then attached to Winnie the Pooh’s legs. Style 38425 (Eeyore) and style 38426 (Tigger) are identical in nature to the submitted Winnie the Pooh sample. Styles 38425 and 38426 are represented in attached detailed copies of the catalog pages. The sample will be returned, as requested. The item would be considered a composite article for the purposes of the General Rules of Interpretation (GRI’s) to the HTS. Composite goods are classified according to GRI 3 (b) which states in part: “Mixtures, composite goods consisting of different materials or made up of different components…which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” In the instant case, the article is a composite good because the component parts are complementary, and each component would not be commercially viable in the absence of the other. The essential character of style 37611 is imparted to the composite article by the stuffed toy portion of the item. The article is therefore classified as a stuffed toy in Chapter 95 of the HTS.

CBP rationale

a clock. The toy is stuffed with textile material and the shell is made up of textile materials, as well. The Winnie the Pooh toy bear is holding an analog clock that is held in place within an elastic band attached to a textile holder. The clock portion is then attached to Winnie the Pooh’s legs. Style 38425 (Eeyore) and style 38426 (Tigger) are identical in nature to the submitted Winnie the Pooh sample. Styles 38425 and 38426 are represented in attached detailed copies of the catalog pages. The sample will be returned, as requested. The item would be considered a composite article for the purposes of the General Rules of Interpretation (GRI’s) to the HTS. Composite goods are classified according to GRI 3 (b) which states in part: “Mixtures, composite goods consisting of different materials or made up of different components…which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” In the instant case, the article is a composite good because the component parts are complementary, and each component would not be commercially viable in the absence of the other. The essential character of style 37611 is imparted to the composite article by the stuffed toy portion of the item. The article is therefore classified as a stuffed toy in Chapter 95 of the HTS. The applicable subheading for the plush toy with clock (styles 37611,38425 and 38426) 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.

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