L87195 L8 Ruling Active

The tariff classification of a toy creature figure from China.Dear Ms. Meintzer:

Issued September 9, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

Product description

The merchandise, identified as “Green Furgle Ornamental Toy,” consists of two cartoon-like creatures made of plush acrylic fabric. An acrylic fabric braided cord connects the two creatures. We consider the figures as toys for tariff purposes because they are principally used for the amusement of children or adults. The sample will be returned at your request.

CBP rationale

The applicable subheading for the “Green Furgle Ornamental Toy” will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; Toys representing animals or non-human creatures (for example, robots and monsters)…Stuffed toys and parts and accessories thereof.

Full text

NY L87195 September 9, 2005 CLA-2-95:RR:NC:2:224 L87195 CATEGORY: Classification TARIFF NO.: 9503.41.0000 JoAnne Meintzer Western Overseas Corp. 406 Elmwood Court Sharon Hill PA 19079 RE: The tariff classification of a toy creature figure from China. Dear Ms. Meintzer: In your letter dated September 1, 2005, you requested a tariff classification ruling on behalf of Computer Expressions, Inc. The merchandise, identified as “Green Furgle Ornamental Toy,” consists of two cartoon-like creatures made of plush acrylic fabric. An acrylic fabric braided cord connects the two creatures. We consider the figures as toys for tariff purposes because they are principally used for the amusement of children or adults. The sample will be returned at your request. The applicable subheading for the “Green Furgle Ornamental Toy” will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; Toys representing animals or non-human creatures (for example, robots and monsters)…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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