J81639 J8 Ruling Active

The tariff classification of a large plush toy orangutan from China.

Issued March 10, 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 an item that is identified as a large plush toy that depicts an orangutan; no style number is indicated. The toy is approximately 40 inches in height. The toy has an inner cotton fabric stuffing that may be removed by a rear zipper for cleaning. The article is to be sold and marketed in toy and gift stores as a child’s plush toy. The proper classification of the product will be in Chapter 95 of the HTS as stuffed toys representing animals. You have not requested the return of your sample.

CBP rationale

The applicable subheading for the Orangutan plush toy 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 J81639 March 10, 2003 CLA-2-95:RR:NC:2:224 J81639 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Derrik Kassebaum Tropiclean Manufacturing, Inc. 103 Enterprise Drive Wentzville, MO 63385 RE: The tariff classification of a large plush toy orangutan from China. Dear Mr. Kassebaum: In your letter dated February 23, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is identified as a large plush toy that depicts an orangutan; no style number is indicated. The toy is approximately 40 inches in height. The toy has an inner cotton fabric stuffing that may be removed by a rear zipper for cleaning. The article is to be sold and marketed in toy and gift stores as a child’s plush toy. The proper classification of the product will be in Chapter 95 of the HTS as stuffed toys representing animals. You have not requested the return of your sample. The applicable subheading for the Orangutan plush toy 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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