H89480 H8 Ruling Active

The tariff classification of a Sponge Bob stuffed toy zipper pull from China.

Issued March 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as a Sponge Bob stuffed toy zipper pull, item number 44152. The product is a stuffed toy miniature representation of the Sponge Bob cartoon character. The stuffed toy has a plastic ring attached to the top of it that may be used to affix the toy to any number of articles, for example: a backpack, a belt loop, a handbag, a lunch box or a jacket. Since the primary purpose of this item is to amuse, it is classifiable in Chapter 95 of the HTSUSA, as a stuffed toy. You have not asked for the sample’s return.

CBP rationale

The applicable subheading for the Sponge Bob stuffed toy zipper pull, item number 44152, 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 H89480 March 22, 2002 CLA-2-95:RR:NC:2:224 H89480 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a Sponge Bob stuffed toy zipper pull from China. Dear Mr. Balice: In your letter dated March 13, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Sponge Bob stuffed toy zipper pull, item number 44152. The product is a stuffed toy miniature representation of the Sponge Bob cartoon character. The stuffed toy has a plastic ring attached to the top of it that may be used to affix the toy to any number of articles, for example: a backpack, a belt loop, a handbag, a lunch box or a jacket. Since the primary purpose of this item is to amuse, it is classifiable in Chapter 95 of the HTSUSA, as a stuffed toy. You have not asked for the sample’s return. The applicable subheading for the Sponge Bob stuffed toy zipper pull, item number 44152, 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

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