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The tariff classification of a plush rocking horse from China.
Issued March 15, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G88241 (March 15, 2001)
Tariff classification
HTS codes: 9503.41.00
Headings: 9503
Product description
You are requesting the tariff classification on item number C80J0392, a plush rocking horse toy. The body of the rocking horse toy is constructed of a plush textile material that is brown in color. The two rockers are made of wood that has been stained brown. The rocking horse is a whimsical rendition of a horse that will impart hours of entertainment to a young child. The sample will be returned as requested by your office.
CBP rationale
The applicable subheading for the plush rocking horse will be 9503.41.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.
Full text
NY G88241 March 15, 2001 CLA-2-95:RR:NC:2:224 G88241 CATEGORY: Classification TARIFF NO.: 9503.41.00 Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plush rocking horse from China. Dear Ms. Liu: In your letter dated March 2, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on item number C80J0392, a plush rocking horse toy. The body of the rocking horse toy is constructed of a plush textile material that is brown in color. The two rockers are made of wood that has been stained brown. The rocking horse is a whimsical rendition of a horse that will impart hours of entertainment to a young child. The sample will be returned as requested by your office. The applicable subheading for the plush rocking horse will be 9503.41.00, 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.” 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
The tariff classification of footwear, stuffed toy and bag from China
The tariff classification of a decorative ceramic article with a stuffed toy and candy from China
The tariff classification of a stuffed toy animal from China.
The tariff classification of two stuffed toy clips and a Piglet marker from China.
The tariff classification of five stuffed toys from China.
The tariff classification of a stuffed toy from China.
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