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The tariff classification of a plush toy candy dispenser from China.
Issued January 22, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G86293 (January 22, 2001)
Tariff classification
HTS codes: 9503.49.00
Headings: 9503
Product description
You are requesting the tariff classification on an item that is described as a Pez ( candy dispenser. The candy dispenser is attached to a plastic ring that enables the product to be attached to a child’s belt loop or backpack. The submitted sample is a panda toy animal, however the dispenser will be made in various animal characters. The candy dispenser mechanism is manufactured in Hungary and will be shipped to China for assembly with the plush components of the animal. The components consist of a head, arms, legs, the fabric covering the dispenser mechanism and a plastic ring attachment. All of the foregoing components are manufactured in China. The candies will be shipped from the United States to China for assembly into the final product. The sample will be returned, as requested. Although the item is a functional candy dispenser, it has a more significant use as a toy because of the articulated arms and legs and also because of the plastic ring that allows the item to be manipulated as a toy.
CBP rationale
The applicable subheading for the plush toy candy dispenser will be 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.
Full text
NY G86293 January 22, 2001 CLA-2-95:RR:NC:2:224 G86293 CATEGORY: Classification TARIFF NO.: 9503.49.00 Elizabeth Muñoz Applause Inc. 6101 Variel Avenue Woodland Hills, CA 91367 RE: The tariff classification of a plush toy candy dispenser from China. Dear Ms. Muñoz: In your letter dated January 4, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Pez ( candy dispenser. The candy dispenser is attached to a plastic ring that enables the product to be attached to a child’s belt loop or backpack. The submitted sample is a panda toy animal, however the dispenser will be made in various animal characters. The candy dispenser mechanism is manufactured in Hungary and will be shipped to China for assembly with the plush components of the animal. The components consist of a head, arms, legs, the fabric covering the dispenser mechanism and a plastic ring attachment. All of the foregoing components are manufactured in China. The candies will be shipped from the United States to China for assembly into the final product. The sample will be returned, as requested. Although the item is a functional candy dispenser, it has a more significant use as a toy because of the articulated arms and legs and also because of the plastic ring that allows the item to be manipulated as a toy. The applicable subheading for the plush toy candy dispenser will be 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other.” 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
More rulings on the same tariff codes
Reconsideration of NY E80907; electronic educational devices
Protest number 2704-00-101217; Request for Further Review of Protest; men’s matching jackets and trousers; track suits; 9503.49.00, HTSUSA; 6307.90.99, HTSUSA; Classification, Mistake of fact; Bar Bea Truck Leasing Co., Inc. v. United States, 5 CIT 124, 126 (1983); 19 USC § 1520(c); water resistant; 6211.33.0030, HTSUSA; 6201.93.3000, HTSUSA; 6203.43.3500, HTSUSA.
Protest number 1703-01-100037; Request for Further Review of Protest; Pillow Buddies; Stuffed Toys; 9503.49.00, (HTSUS); 6307.90.99, (HTSUS); Classification, Mistake of fact; Untimely filing of protest; 19 USC § 1520(c); 19 USC § 1514; 19 CFR § 174.11; Cartoon characters.
The tariff classification of a water ball, in the shape of a frog, from Hong Kong.
The tariff classification of a NCAA mascot toy from China.
The tariff classification of four plastic toys with plastic clips from China.
Plastic water gun suspended on a textile cord; GRI 1; toy; General EN to Chapter 95; 7117.90.50; Note 8 to Chapter 71; Note 10 to Chapter 71; imitation jewelry; American Heritage Dictionary; pendant; HRL 089523
"Burd" hand puppet with plastic support arm and textile glove; Heading 9503, HTSUSA; Other toy; Toy accessories; Parts and accessories; Note 3 to Chapter 95.
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