The tariff classification of a stuffed elephant toy picture frame from China.
Issued February 19, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0000
Headings: 9503
Product description
, your client. You are requesting the tariff classification on an item that is described as a stuffed toy elephant with a small plastic patch sewn on its front center, designated as item number T-9303. According to the description, the plastic patch may be used for small papers, pencils and pens, pictures, or any other item that the plastic patch will hold. The stuffed elephant toy is constructed of man-made fibers for both the exterior fabric and the inner stuffing. Although the stuffed elephant toy has an incidental function as a holder for small items, the item’s primary purpose is as a source of amusement or entertainment. The item may be played with in the same manner as one plays with any stuffed toy. The stuffed elephant toy picture frame will be properly classified in Chapter 95 of the HTSUSA as a stuffed toy representing an animal.
CBP rationale
The applicable subheading for the stuffed elephant toy picture frame, item number T-9303, will be 9503.41.0000, 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 H88595 February 19, 2002 CLA-2-95:RR:NC:2:224 H88595 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street Suite 415 Philadelphia, PA 19106-3883 RE: The tariff classification of a stuffed elephant toy picture frame from China. Dear Mr. Liberati: In your letter dated February 7, 2002, you requested a tariff classification ruling, on behalf of Deb Shops, Inc., your client. You are requesting the tariff classification on an item that is described as a stuffed toy elephant with a small plastic patch sewn on its front center, designated as item number T-9303. According to the description, the plastic patch may be used for small papers, pencils and pens, pictures, or any other item that the plastic patch will hold. The stuffed elephant toy is constructed of man-made fibers for both the exterior fabric and the inner stuffing. Although the stuffed elephant toy has an incidental function as a holder for small items, the item’s primary purpose is as a source of amusement or entertainment. The item may be played with in the same manner as one plays with any stuffed toy. The stuffed elephant toy picture frame will be properly classified in Chapter 95 of the HTSUSA as a stuffed toy representing an animal. The applicable subheading for the stuffed elephant toy picture frame, item number T-9303, will be 9503.41.0000, 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Huggin Soft Friends from China
The tariff classification of a Sea Friends Stencil Set from China
The tariff classification of 4 novelty textile products from China or Korea
The tariff classification of a "Build-A-Bear Kit" and a "Build-A-Bear Skirt & Top Outfit" from China.
The tariff classification of a Playtime Carrier from China.
The tariff classification of a toy stuffed animal from China.
The tariff classification of stuffed bear clothing and accessories from China
The tariff classification of a "9 ½ Inch Love Message Puppy" from China
The tariff classification of an Angelina Ballerina Travel Play Pack from China
The tariff classification of a stuffed animal toy with blanket from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →