I86884 I8 Ruling Active

The tariff classification of a Sulley with Boo toy from China.

Issued October 4, 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 Sulley with Boo toy. The toy is a stuffed representation of two characters from the Monsters, Inc. movie: Sulley and Boo. Sulley is a comical monster and Boo is a little girl. The toy depicts Sulley holding a miniature version of Boo, attached to Sulley by a cloth string. The composition of the Sulley toy is 100 % acrylic fiber for the exterior, and the stuffing is composed of carding material of polyester staple fiber. Boo’s composition is not stated. The toy is considered a composite good, consisting of a monster toy and a human being doll. The item will be classified as a toy representing a monster in chapter 95 of the HTSUSA, since the monster portion of the toy imparts the essential character to the whole toy. The sample will be returned, as requested.

CBP rationale

a miniature version of Boo, attached to Sulley by a cloth string. The composition of the Sulley toy is 100 % acrylic fiber for the exterior, and the stuffing is composed of carding material of polyester staple fiber. Boo’s composition is not stated. The toy is considered a composite good, consisting of a monster toy and a human being doll. The item will be classified as a toy representing a monster in chapter 95 of the HTSUSA, since the monster portion of the toy imparts the essential character to the whole toy. The sample will be returned, as requested. The applicable subheading for the Sulley with Boo toy 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.

Full text

NY I86884 October 4, 2002 CLA-2-95:RR:NC:2:224 I86884 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Sulley with Boo toy from China. Dear Ms. Wang: In your letter dated September 25, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Sulley with Boo toy. The toy is a stuffed representation of two characters from the Monsters, Inc. movie: Sulley and Boo. Sulley is a comical monster and Boo is a little girl. The toy depicts Sulley holding a miniature version of Boo, attached to Sulley by a cloth string. The composition of the Sulley toy is 100 % acrylic fiber for the exterior, and the stuffing is composed of carding material of polyester staple fiber. Boo’s composition is not stated. The toy is considered a composite good, consisting of a monster toy and a human being doll. The item will be classified as a toy representing a monster in chapter 95 of the HTSUSA, since the monster portion of the toy imparts the essential character to the whole toy. The sample will be returned, as requested. The applicable subheading for the Sulley with Boo toy 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →