The tariff classification of “Bob the Builder Cuddle Pillow from China
Issued January 4, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.0010
Headings: 9502
Product description
Item number PP231843, Bob the Builder Cuddle Pillow, is a stuffed three-dimensional, full figured and whimsical representation of Bob the Builder, a cartoon character. It measures approximately 28 inches in height, ten inch in width and is constructed from an outer shell and stuffing of polyester. It is claimed that “It is a plush figure of the class or kind of merchandise classifiable in Heading 9502, HTSUSA, being clearly designed to be primarily used for entertainment, diversion and ‘amusement’ as that term has been defined and interpreted by Customs and the courts.” Your sample is returned as requested.
CBP rationale
The applicable subheading for item PP231843 will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed.
Full text
NY H85842 January 4, 2002 CLA-2-95:RR:NC:SP:225 H85842 CATEGORY: Classification TARIFF NO.: 9502.10.0010 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Place 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of “Bob the Builder Cuddle Pillow from China Dear Ms. Wierbicki: In your letter dated September 5th, 2001, received in this office Dec. 3, 2001, you requested a tariff classification ruling on behalf of your client Avon Products, Inc. Item number PP231843, Bob the Builder Cuddle Pillow, is a stuffed three-dimensional, full figured and whimsical representation of Bob the Builder, a cartoon character. It measures approximately 28 inches in height, ten inch in width and is constructed from an outer shell and stuffing of polyester. It is claimed that “It is a plush figure of the class or kind of merchandise classifiable in Heading 9502, HTSUSA, being clearly designed to be primarily used for entertainment, diversion and ‘amusement’ as that term has been defined and interpreted by Customs and the courts.” Your sample is returned as requested. The applicable subheading for item PP231843 will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed. 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 Alice J. Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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