K86208 K8 Ruling Active

The tariff classification of Stuffed Animals from China

Issued June 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

Product description

You submitted descriptive literature and product samples with your request. The subject merchandise is known as “Create A Pet”, and consists of a retail package that contains a complete, partially stuffed animal body, plus stuffing, accessories, “birth certificate”, and tubes of glitter paint. The three varieties of “Create A Pet” are monkey, bear, and frog. The child can complete the stuffing and dressing of the animal without any sewing necessary. The toys are complete animals as imported and the stuffing and accessories simply enhance them.

CBP rationale

The applicable subheading for the “Create A Pet” 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 K86208 June 1, 2004 CLA-2-95:RR:NC:SP:224 K86208 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Lorianne Aldinger Rite Aid Corporation PO Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Stuffed Animals from China Dear Ms. Aldinger: In your letter dated May 13, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise is known as “Create A Pet”, and consists of a retail package that contains a complete, partially stuffed animal body, plus stuffing, accessories, “birth certificate”, and tubes of glitter paint. The three varieties of “Create A Pet” are monkey, bear, and frog. The child can complete the stuffing and dressing of the animal without any sewing necessary. The toys are complete animals as imported and the stuffing and accessories simply enhance them. The applicable subheading for the “Create A Pet” 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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