The tariff classification of Stuffed Toys from China
Issued May 17, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4819.40.0040, 9503.41.0000, 4602.10.1800
Product description
You submitted descriptive literature, product photographs and samples with your request. The subject merchandise is two styles of stuffed animal toys. Item # C80J0437 is a 6 inch bear in a paper gift bag. Item # C80J1917 is a 10 inch mother animal with three babies (pups or kittens) in a maize basket. The animals are easily removed from the bag or basket for play. For classification purposes these items are not considered as sets, and therefore each item is separately classified.
CBP rationale
The applicable subheading for the maize basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials. The applicable subheading for the paper gift bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other sacks and bags, of paper. The applicable subheading for the stuffed animals 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.
Full text
NY K85698 May 17, 2004 CLA-2-95:RR:NC:SP:224 K85698 CATEGORY: Classification TARIFF NO.: 4602.10.1800; 4819.40.0040; 9503.41.0000 Ms Alice Liu Atico International USA, Inc. PO Box 14368 Fort Lauderdale, FL 33302 RE: The tariff classification of Stuffed Toys from China Dear Ms Liu: In your letter dated April 27, 2004, you requested a tariff classification ruling. You submitted descriptive literature, product photographs and samples with your request. The subject merchandise is two styles of stuffed animal toys. Item # C80J0437 is a 6 inch bear in a paper gift bag. Item # C80J1917 is a 10 inch mother animal with three babies (pups or kittens) in a maize basket. The animals are easily removed from the bag or basket for play. For classification purposes these items are not considered as sets, and therefore each item is separately classified. The applicable subheading for the maize basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials. The rate of duty will be 4.5 percent ad valorem. The applicable subheading for the paper gift bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other sacks and bags, of paper. The rate of duty will be Free. The applicable subheading for the stuffed animals 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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