The tariff classification of a Sponge Bob plush toy from China.
Issued July 31, 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 product that is identified as a Sponge Bob plush toy, item # 933674. The item has a polyester fabric exterior and it is stuffed with polyester fiber batting. The article has a pillow like shape, however, it must be emphasized that the cartoon character of Sponge Bob is square in shape to begin with: his full name being Sponge Bob Squarepants. The proper classification of this plush product will be in Chapter 95 of the HTS as stuffed toys representing non-human creatures. The sample will be returned, as requested by your office.
CBP rationale
The applicable subheading for the Sponge Bob plush toy, item # 933674, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures.
Full text
NY J87650 July 31, 2003 CLA-2-95:RR:NC:2:224 J87650 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Sponge Bob plush toy from China. Dear Ms. Aldinger: In your letter dated July 23, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Sponge Bob plush toy, item # 933674. The item has a polyester fabric exterior and it is stuffed with polyester fiber batting. The article has a pillow like shape, however, it must be emphasized that the cartoon character of Sponge Bob is square in shape to begin with: his full name being Sponge Bob Squarepants. The proper classification of this plush product will be in Chapter 95 of the HTS as stuffed toys representing non-human creatures. The sample will be returned, as requested by your office. The applicable subheading for the Sponge Bob plush toy, item # 933674, 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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