K83017 K8 Ruling Active

The tariff classification of The Blush Pink Bunny from China

Issued February 26, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

GRI rules applied: GRI 5

Product description

You are requesting the tariff classification on an item that is described as The Blush Pink Bunny, item #202780. It is a stuffed plush toy that measures about 12 inches in height and will be imported and sold in a box constructed of pulp board wrapped in decorative paper. The plush toy will be classified in Chapter 95 of the HTS as stuffed toys. The box is considered GRI 5 (b) packing and will be dutiable at the same rate as its contents. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the Blush Pink Bunny, item 202780, 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 K83017 February 26, 2004 CLA-2-95:RR:NC:2:224 K83017 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. John Mattson North Star World Trade Services, Inc 980 Lone Oak Road-Suite 160 Eagan, MN 55121 RE: The tariff classification of The Blush Pink Bunny from China Dear Mr. Mattson: In your letter dated January 30, 2004, 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 The Blush Pink Bunny, item #202780. It is a stuffed plush toy that measures about 12 inches in height and will be imported and sold in a box constructed of pulp board wrapped in decorative paper. The plush toy will be classified in Chapter 95 of the HTS as stuffed toys. The box is considered GRI 5 (b) packing and will be dutiable at the same rate as its contents. The sample will be returned, as requested. The applicable subheading for the Blush Pink Bunny, item 202780, 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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