10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

L83043 L8 Ruling Active

The tariff classification of a Mickey Mouse toy and DVD from China

Issued April 6, 2005 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

L8 L83043 (April 6, 2005)

Tariff classification

HTS codes: 9503.49.0000, 8524.39.8000

Headings: 9503, 8524

GRI rules applied: GRI 1

Product description

You are requesting the tariff classification on a product that is described as a Mickey Mouse Plush Toy packaged with a DVD starring Mickey Mouse. The style number indicated for this item is # 9366. The Mickey Mouse toy and the DVD starring Mickey Mouse will each be separately classified on the basis of GRI 1. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the plush Mickey Mouse toy of style 9366 will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The applicable subheading for the DVD starring Mickey Mouse of style 9366 will be 8524.39.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: discs for laser reading systems; Other: Other.

Full text

NY L83043 April 6, 2005 CLA-2-95:RR:NC:2:224 L83043 CATEGORY: Classification TARIFF NO.: 8524.39.8000; 9503.49.0000 Ms. Yvonne M. Whitley The Millwork Trading Co. Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a Mickey Mouse toy and DVD from China Dear Ms. Whitley: In your letter dated March 16, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Mickey Mouse Plush Toy packaged with a DVD starring Mickey Mouse. The style number indicated for this item is # 9366. The Mickey Mouse toy and the DVD starring Mickey Mouse will each be separately classified on the basis of GRI 1. The sample will be returned, as requested by your office. The applicable subheading for the plush Mickey Mouse toy of style 9366 will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the DVD starring Mickey Mouse of style 9366 will be 8524.39.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: discs for laser reading systems; Other: Other. The rate of duty will be 2.7 percent ad valorem. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow L83043

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.