J87888 J8 Ruling Active

The tariff classification of toy animal clothing from China.

Issued August 14, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503, 3025, 2003, 9503.41.0000, 0000

Headings: 2003, 9503, 0000, 3025

Product description

In addition, a kit primarily containing filler material for one bear figure and a bear fur kit containing two animal shells or skins were submitted. Chapter 95, Legal Note 3 of the Harmonized tariff Schedule of the United States (HTSUS) states “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Based on our examination of the samples, we find that the apparel items, stuffing mix and toy skins are marketed for and solely or principally used with toys, which are provided for within Chapter 95, heading 9503 of the HTSUS.

CBP rationale

The applicable subheading for the sample products will be 9503.41.0000, HTSUS, which provides for “Other toys…Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.

Full text

NY J87888 August 14, 2003 CLA-2-95:RR:NC:2:224 J87888 CATEGORY: Classification TARIFF NO.: 9503. 41.0000 Patricia Aaront The Toy Group Inc. 187 Southgate Crescent Massapequa Park NY 11762 RE: The tariff classification of toy animal clothing from China. Dear Ms. Aaront: In your letter dated August 4, 2003, you requested a tariff classification ruling. The merchandise consists of various clothing accessories designed to fit toy teddy bears. Sample products including hats, shoes and dresses fitted for teddy bears were submitted for our review. In addition, a kit primarily containing filler material for one bear figure and a bear fur kit containing two animal shells or skins were submitted. Chapter 95, Legal Note 3 of the Harmonized tariff Schedule of the United States (HTSUS) states “…parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” Based on our examination of the samples, we find that the apparel items, stuffing mix and toy skins are marketed for and solely or principally used with toys, which are provided for within Chapter 95, heading 9503 of the HTSUS. The applicable subheading for the sample products will be 9503.41.0000, HTSUS, which provides for “Other toys…Toys representing animals or non-human creatures (for example, robots and monsters) 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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