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L87937 L8 Ruling Active

The tariff classification of a stuffed toy animal with a pet carrier from China

Issued October 5, 2005 by U.S. Customs and Border Protection.

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L8 L87937 (October 5, 2005)

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

Product description

You are requesting the tariff classification on a product that is identified as a Valentine Stuffed Animal with Pet Carrier; no style number is designated for the item. The stuffed toy is constructed of a plush exterior and it is stuffed with textile fibers. The pet carrier that is specially designed to carry the toy pet has an opening for the head of either the toy cat or dog. The pet carrier is also composed of textile materials. The entire product will be classified as a toy representing an animal and an accessory (the pet carrier).

CBP rationale

The applicable subheading for the Valentine Stuffed Animal with Pet Carrier, no style number indicated, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures.

Full text

NY L87937 October 5, 2005 CLA-2-95:RR:NC:2:224 L87937 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Doris Lee Nova World Inc. 16720 Chestnut Street, Unit A City of Industry, CA 91748 RE: The tariff classification of a stuffed toy animal with a pet carrier from China Dear Ms. Lee: In your letter dated September 28, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Valentine Stuffed Animal with Pet Carrier; no style number is designated for the item. The stuffed toy is constructed of a plush exterior and it is stuffed with textile fibers. The pet carrier that is specially designed to carry the toy pet has an opening for the head of either the toy cat or dog. The pet carrier is also composed of textile materials. The entire product will be classified as a toy representing an animal and an accessory (the pet carrier). The applicable subheading for the Valentine Stuffed Animal with Pet Carrier, no style number indicated, 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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