L86346 L8 Ruling Active

The tariff classification of a plush Aquapet toy with a musical function from China

Issued July 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as an Aquapet plush toy, item number 22060. The product is a plush toy representing a non-human creature with an internal mechanism that plays a musical tune, or produces a happy sound that the Aquapet makes, when the toy is pressed on the sewn-on applique'. The toy’s exterior is constructed of a textile plush material, and there are four different styles of Aquapets. The sample submitted is called Puku; the others are: Kadet, Tabi, and Bebe.

CBP rationale

The applicable subheading for the Aquapets toys, item number 22060, 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 L86346 July 22, 2005 CLA-2-95:RR:NC:2:224 L86346 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Amy Schmerl Wild Planet Toys, Inc. 225 Bush Street Suite 1300 San Francisco, CA 94104 RE: The tariff classification of a plush Aquapet toy with a musical function from China Dear Ms. Schmerl: In your letter dated July 12, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as an Aquapet plush toy, item number 22060. The product is a plush toy representing a non-human creature with an internal mechanism that plays a musical tune, or produces a happy sound that the Aquapet makes, when the toy is pressed on the sewn-on applique'. The toy’s exterior is constructed of a textile plush material, and there are four different styles of Aquapets. The sample submitted is called Puku; the others are: Kadet, Tabi, and Bebe. The applicable subheading for the Aquapets toys, item number 22060, 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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