J82341 J8 Ruling Active

The tariff classification of a Captain Lightening stuffed toy from China.

Issued March 27, 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 described as a Captain Lightening stuffed toy; there is no style number designated for this product. The toy measures approximately 28 inches in height and has movable arms and legs. Because the character that the toy represents is a creature possessed with super human powers, the toy will be classified in Chapter 95 as a stuffed toy representing a non-human creature. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the Captain Lightening 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 J82341 March 27, 2003 CLA-2-95:RR:NC:2:224 J82341 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. John Mattson North Star World Trade Services 980 Lone Oak Road - Suite 160 Eagan, MN 55121 RE: The tariff classification of a Captain Lightening stuffed toy from China. Dear Mr. Mattson: In your letter dated March 18, 2003, you requested a tariff classification ruling, on behalf of Manhattan Toy ®, your client. You are requesting the tariff classification on an item that is described as a Captain Lightening stuffed toy; there is no style number designated for this product. The toy measures approximately 28 inches in height and has movable arms and legs. Because the character that the toy represents is a creature possessed with super human powers, the toy will be classified in Chapter 95 as a stuffed toy representing a non-human creature. The sample will be returned, as requested by your office. The applicable subheading for the Captain Lightening 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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