The tariff classification of a stuffed toy with a balloon pick from China

Product description

You are requesting the tariff classification on an item that is described as a “Bear with Balloon Pick”. The product is a mini pink polyester stuffed bear that is attached to a pink plastic pick (stick) that is about 14 inches long. The bear is holding the pick with a balloon on top that reads: “You’re Special”. There are 4 styles: 2 bears, 1 elephant and 1 monkey. The designated item number is 934011. You have not requested the return of your samples. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Bear with Balloon Pick”, item # 934011, is considered a composite good for tariff classification purposes. The stuffed toy (bear) imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (b). The product will be classified in Chapter 95 of the HTS as a stuffed toy representing an animal.

CBP rationale

the pick with a balloon on top that reads: “You’re Special”. There are 4 styles: 2 bears, 1 elephant and 1 monkey. The designated item number is 934011. You have not requested the return of your samples. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Bear with Balloon Pick”, item # 934011, is considered a composite good for tariff classification purposes. The stuffed toy (bear) imparts the essential character to the item, so the merchandise will be classified in accordance with GRI 3 (b). The product will be classified in Chapter 95 of the HTS as a stuffed toy representing an animal. The applicable subheading for the “Bear with Balloon Pick”, article #: 934011, 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.

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