The tariff classification of a plush toy animal holding a plush card holder from China

Product description

You submitted descriptive literature and product samples with your request. The subject merchandise, style C078JA01189, is a stuffed plush toy animal (a bear, a frog, a monkey, or a dog) that will be holding a 4 inch white plush gift card holder. The plush gift card holder is embroidered with 3 red hearts and various sayings for Valentine’s Day. In addition, each toy animal is adorned with a red and gold ribbon at the neck. The plush toy animal (a bear, a frog, a monkey, or a dog) holding a plush gift card holder, style C078JA01189, is considered a composite good. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. 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. Noting GRI-3 (b), the component that gives the composite good (the plush toy animal holding a plush card holder, item # C078JA01189) its essential character would dictate the classification of the item. The toy animal portion of the item would exemplify the essential character. Therefore,

CBP rationale

a plush card holder from China Dear Mr. Crago: In your letter dated February 17, 2005, you requested a tariff classification ruling. You submitted descriptive literature and product samples with your request. The subject merchandise, style C078JA01189, is a stuffed plush toy animal (a bear, a frog, a monkey, or a dog) that will be holding a 4 inch white plush gift card holder. The plush gift card holder is embroidered with 3 red hearts and various sayings for Valentine’s Day. In addition, each toy animal is adorned with a red and gold ribbon at the neck. The plush toy animal (a bear, a frog, a monkey, or a dog) holding a plush gift card holder, style C078JA01189, is considered a composite good. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. 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. Noting GRI-3 (b), the component that gives the composite good (the plush toy animal holding a plush card holder, item # C078JA01189) its essential character would dictate the classification of the item. The toy animal portion of the item would exemplify the essential character. Therefore, the applicable subheading for the toy bear, frog, monkey, or dog holding the gift card holder, item C078JA01189, 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.

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