G84727 G8 Ruling Active

The tariff classification of a toy bookmark from China.

Issued December 13, 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 an item that is identified as style number BN 7008, a toy bookmark. It is a three-dimensional representation of a dog. The sample measures approximately eight inches in height. The body is constructed of a pile textile fabric with an embroidered shamrock in the chest area. The head of the dog is stuffed and has sewn-on facial features. A semi-rigid wire has been inserted inside the body and across the arms of the item. This allows the item to be posed in doll-like play, as well as serving as a bookmark. Since the primary function of this item is to amuse and entertain the user, it would be classified as a toy representing an animal in Chapter 95 of the HTS. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the toy bookmark will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.

Full text

NY G84727 December 13, 2000 CLA-2-95:RR:NC:2:224 G84727 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Despina Keegan Serko & Simon, LLP One World Trade Center Suite 3371 New York, N.Y. 10048 RE: The tariff classification of a toy bookmark from China. Dear Ms. Keegan: In your letter dated December 4, 2000, you requested a tariff classification ruling, on behalf of Russ Berrie and Company, Inc., your client. You are requesting the tariff classification on an item that is identified as style number BN 7008, a toy bookmark. It is a three-dimensional representation of a dog. The sample measures approximately eight inches in height. The body is constructed of a pile textile fabric with an embroidered shamrock in the chest area. The head of the dog is stuffed and has sewn-on facial features. A semi-rigid wire has been inserted inside the body and across the arms of the item. This allows the item to be posed in doll-like play, as well as serving as a bookmark. Since the primary function of this item is to amuse and entertain the user, it would be classified as a toy representing an animal in Chapter 95 of the HTS. The sample will be returned, as requested. The applicable subheading for the toy bookmark 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 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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