CBP Ruling J88110 — The tariff classification of a stuffed lamb with clock from China

Tariff classification

Headings: 9503

GRI rules applied: GRI 1, GRI 3

Product description

, your client. You are requesting the tariff classification on an article that is identified as a stuffed toy with a countdown to birth clock called Maggie Rothschild’s Count Down to Motherhood Lullaby. The skew # is 9474960206 and the fiber content of the stuffed toy is polyester for both the exterior and the stuffing. You have not requested the return of your sample. The subject merchandise is made of two major components: a stuffed toy animal figure and a birth timer clock. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. With this composite good, the toy animal figure is the predominant feature in terms of size and visual appeal and provides this merchandise with its essential character. Consequently, the product is classifiable in Heading 9503, HTSUSA, which provides for toys of all kinds.

CBP rationale

The applicable subheading for the combination toy/clock 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 J88110 August 28, 2003 CLA-2-95:RR:NC:2:224 J88110 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Veronica Madere Kuehne & Nagel, Inc 2 James Park 120 Mallard St., Suite 135 St. Rose, LA 70087 RE: The tariff classification of a stuffed lamb with clock from China Dear Ms. Madere: In your letter dated August 15, 2003, you requested a tariff classification ruling, on behalf of Hamoc, Inc., your client. You are requesting the tariff classification on an article that is identified as a stuffed toy with a countdown to birth clock called Maggie Rothschild’s Count Down to Motherhood Lullaby. The skew # is 9474960206 and the fiber content of the stuffed toy is polyester for both the exterior and the stuffing. You have not requested the return of your sample. The subject merchandise is made of two major components: a stuffed toy animal figure and a birth timer clock. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. With this composite good, the toy animal figure is the predominant feature in terms of size and visual appeal and provides this merchandise with its essential character. Consequently, the product is classifiable in Heading 9503, HTSUSA, which provides for toys of all kinds. The applicable subheading for the combination toy/clock 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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