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L87532 L8 Ruling Active

The tariff classification of a toy dog from Hong Kong

Issued September 16, 2005 by U.S. Customs and Border Protection.

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L8 L87532 (September 16, 2005)

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You are requesting the tariff classification on a product that is described as a stuffed toy dog. No style number has been designated for this item. The outer shell will be a textile material, however the interior will be filled with 100% polystyrene beads. You are also inquiring about the HTS classification if the toy dog should be imported as an empty shell, to be filled after importation. The classification will be in Chapter 95 of the HTS as other toys representing animals, whether the dog is imported filled, or unfilled. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the toy dog 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.

Full text

NY L87532 September 16, 2005 CLA-2-95:RR:NC:2:224 L87532 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of a toy dog from Hong Kong Dear Mr. McManus: In your letter dated September 8, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a stuffed toy dog. No style number has been designated for this item. The outer shell will be a textile material, however the interior will be filled with 100% polystyrene beads. You are also inquiring about the HTS classification if the toy dog should be imported as an empty shell, to be filled after importation. The classification will be in Chapter 95 of the HTS as other toys representing animals, whether the dog is imported filled, or unfilled. The sample will be returned, as requested by your office. The applicable subheading for the toy dog 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. 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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