The tariff classification of a Sponge Bob Squarepants toy/pillow from China.
Issued August 3, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
Product description
You are requesting the tariff classification on an item that is described as a toy pillow, item number 14023. The product is a representation of the cartoon character called Sponge Bob Squarepants designated as item number 14023. The product is essentially a toy pillow that is the exact shape and likeness of the aforementioned cartoon character. Normally, flat pillow-like items would not be classified as toys because they are not considered to be full-bodied representations of animals or non-human creatures, for example. In the instant case, since the Sponge Bob Squarepants character is flat to start with, the pillow-like item would be considered a toy because it is a full-bodied depiction of Sponge Bob Squarepants. The sample will be returned, as requested. Due to the nature of the pillow vs. toy classification issue, it will not be possible to rule on the other items in your ruling request until you have samples to submit with your request.
CBP rationale
The applicable subheading for the Sponge Bob Squarepants toy/pillow will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.
Full text
NY H83571 August 3, 2001 CLA-2-95:RR:NC:2:224 H83571 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Jeffrey J. Walton Sears Roebuck & Co. 3333 Beverly Rd., BC-174A Hoffman Estates, IL 60179 RE: The tariff classification of a Sponge Bob Squarepants toy/pillow from China. Dear Mr. Walton: In your letter dated July 16, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a toy pillow, item number 14023. The product is a representation of the cartoon character called Sponge Bob Squarepants designated as item number 14023. The product is essentially a toy pillow that is the exact shape and likeness of the aforementioned cartoon character. Normally, flat pillow-like items would not be classified as toys because they are not considered to be full-bodied representations of animals or non-human creatures, for example. In the instant case, since the Sponge Bob Squarepants character is flat to start with, the pillow-like item would be considered a toy because it is a full-bodied depiction of Sponge Bob Squarepants. The sample will be returned, as requested. Due to the nature of the pillow vs. toy classification issue, it will not be possible to rule on the other items in your ruling request until you have samples to submit with your request. The applicable subheading for the Sponge Bob Squarepants toy/pillow will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) 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
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