J80814 J8 Ruling Active

The tariff classification of a duck teething toy from China and Thailand.

Issued February 26, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as a duck teething toy with a stuffed head and wings, style 5106. The toy has a rattle in its head portion and the body is a small piece of fabric that has two duck feet (constructed of rubber) attached for the teething infant to chew. The toy is a reasonably full-bodied depiction of a duck and is therefore classifiable as a toy representing animals in Chapter 95 of the HTS. You have not requested the return of your sample.

CBP rationale

The applicable subheading for the duck teething toy, style 5106, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other.

Full text

NY J80814 February 26, 2003 CLA-2-95:RR:NC:2:224 J80814 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Rosanna Villa Prestige Toy Corp 140 Route 17 North Suite 269 Paramus, NJ 07652 RE: The tariff classification of a duck teething toy from China and Thailand. Dear Ms. Villa: In your letter dated January 24, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a duck teething toy with a stuffed head and wings, style 5106. The toy has a rattle in its head portion and the body is a small piece of fabric that has two duck feet (constructed of rubber) attached for the teething infant to chew. The toy is a reasonably full-bodied depiction of a duck and is therefore classifiable as a toy representing animals in Chapter 95 of the HTS. You have not requested the return of your sample. The applicable subheading for the duck teething toy, style 5106, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. 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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