I80442 I8 Ruling Active

The tariff classification of two stuffed toys: a stuffed backpack and a stuffed map from China.

Issued April 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 two toy items that are characters from the Nick Jr. television program, Dora the Explorer. Both toy characters are constructed of man made fiber materials for both the exterior fabric and the inner stuffing material. Dora is the principal character of the program. Backpack was a gift to Dora from her mother and father. Map lives inside Backpack’s side pocket. Backpack and Map are talking characters in the show, and they accompany Dora on all her adventures. Map is particularly helpful since he always knows where to go and how to get there. The straps will be made with hook and loop fasteners, for safety reasons. Backpack is designed with side pockets that function principally as the home of Map. The two toys will be classified in Chapter 95 of the HTSUSA as stuffed toys representing non-human creatures. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the stuffed toy “Backpack” and stuffed toy “Map” 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 I80442 April 19, 2002 CLA-2-95:RR:NC:2:224 I80442 CATEGORY: Classification TARIFF NO.: 9503.41.0000 William J. Maloney Rode & Qualey 55 West 39th Street New York, N.Y. 10018 RE: The tariff classification of two stuffed toys: a stuffed backpack and a stuffed map from China. Dear Mr. Maloney: In your letter dated April 4, 2002, you requested a tariff classification ruling, on behalf of Gund, Inc., your client. You are requesting the tariff classification on two toy items that are characters from the Nick Jr. television program, Dora the Explorer. Both toy characters are constructed of man made fiber materials for both the exterior fabric and the inner stuffing material. Dora is the principal character of the program. Backpack was a gift to Dora from her mother and father. Map lives inside Backpack’s side pocket. Backpack and Map are talking characters in the show, and they accompany Dora on all her adventures. Map is particularly helpful since he always knows where to go and how to get there. The straps will be made with hook and loop fasteners, for safety reasons. Backpack is designed with side pockets that function principally as the home of Map. The two toys will be classified in Chapter 95 of the HTSUSA as stuffed toys representing non-human creatures. The samples will be returned, as requested. The applicable subheading for the stuffed toy “Backpack” and stuffed toy “Map” 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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