M83048 M8 Ruling Active

The tariff classification of a plush toy rabbit holding a basket with a baby rabbit toy from China

Issued May 3, 2006 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 a product that is described as a Plush Animal with Plush Basket Holding Plush Baby, C081PA01235. The polyester plush rabbit, stuffed with textile material, is holding a polyester plush basket with cardboard inside the base of the basket to provide support. The item is eleven inches in height overall. The basket with the baby toy rabbit sewn inside serves as an accessory to the rabbit toy. It is unlikely that the plush basket with the baby rabbit inside will be used independently from the plush toy rabbit. The proper classification for the product will be in Chapter 95 of the HTSUS as stuffed toys with parts and accessories. The sample will be returned, as requested by your office.

CBP rationale

a basket with a baby rabbit toy from China Dear Mr. Crago: In your letter dated April 25, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Plush Animal with Plush Basket Holding Plush Baby, C081PA01235. The polyester plush rabbit, stuffed with textile material, is holding a polyester plush basket with cardboard inside the base of the basket to provide support. The item is eleven inches in height overall. The basket with the baby toy rabbit sewn inside serves as an accessory to the rabbit toy. It is unlikely that the plush basket with the baby rabbit inside will be used independently from the plush toy rabbit. The proper classification for the product will be in Chapter 95 of the HTSUS as stuffed toys with parts and accessories. The sample will be returned, as requested by your office. The applicable subheading for the Plush Animal with Plush Basket Holding Plush Baby, C081PA01235, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

NY M83048 May 3, 2006 CLA-2-95:RR:NC:2:224 M83048 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plush toy rabbit holding a basket with a baby rabbit toy from China Dear Mr. Crago: In your letter dated April 25, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Plush Animal with Plush Basket Holding Plush Baby, C081PA01235. The polyester plush rabbit, stuffed with textile material, is holding a polyester plush basket with cardboard inside the base of the basket to provide support. The item is eleven inches in height overall. The basket with the baby toy rabbit sewn inside serves as an accessory to the rabbit toy. It is unlikely that the plush basket with the baby rabbit inside will be used independently from the plush toy rabbit. The proper classification for the product will be in Chapter 95 of the HTSUS as stuffed toys with parts and accessories. The sample will be returned, as requested by your office. The applicable subheading for the Plush Animal with Plush Basket Holding Plush Baby, C081PA01235, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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