J81581 J8 Ruling Active

The tariff classification of a stuffed snowman from China and Thailand.

Issued March 6, 2003 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 a stuffed toy snowman, style 5314. The toy has a plush exterior and is filled mostly with polyester fibers and a small amount of plastic pellets. The snowman’s chest is embroidered in red with the words: My First Christmas. The toy has an enclosed rattle and measures about 8 inches in height. The correct classification is in Chapter 95 of the HTS as stuffed toys representing non-human creatures. You have not requested the return of your sample.

CBP rationale

The applicable subheading for the stuffed toy snowman, style 5314, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof.

Full text

NY J81581 March 6, 2003 CLA-2-95:RR:NC:2:224 J81581 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Rosanna Villa Prestige Toy Corp 140 Route 17 North Suite 269 Paramus, NJ 07652 RE: The tariff classification of a stuffed snowman 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 a stuffed toy snowman, style 5314. The toy has a plush exterior and is filled mostly with polyester fibers and a small amount of plastic pellets. The snowman’s chest is embroidered in red with the words: My First Christmas. The toy has an enclosed rattle and measures about 8 inches in height. The correct classification is in Chapter 95 of the HTS as stuffed toys representing non-human creatures. You have not requested the return of your sample. The applicable subheading for the stuffed toy snowman, style 5314, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…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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