N019258 N0 Ruling Active

The tariff classification of Dress Up Puppy, Item #04432 from China

Issued November 20, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The submitted sample, Dress Up Puppy, is approximately 12 inches in height and composed of fabric. The puppy is dressed in jean pants and a hooded jacket that has a zipper, a button, and a cell phone. The puppy is also wearing two textile shoes, one that closes with a shoe string and the other with Velcro. The puppy is clothed in this fashion to teach young children the rudiments of self-dressing including zipping, tying, snapping, and buttoning.

CBP rationale

The applicable subheading for the Dress Up Puppy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…Other.

Full text

N019258 November 20, 2007 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lisa Williams Shelcore 347 Elizabeth Avenue Somerset, NJ 08873 RE: The tariff classification of Dress Up Puppy, Item #04432 from China Dear Ms. Williams: In your letter dated October 29, 2007, you requested a tariff classification ruling. The submitted sample, Dress Up Puppy, is approximately 12 inches in height and composed of fabric. The puppy is dressed in jean pants and a hooded jacket that has a zipper, a button, and a cell phone. The puppy is also wearing two textile shoes, one that closes with a shoe string and the other with Velcro. The puppy is clothed in this fashion to teach young children the rudiments of self-dressing including zipping, tying, snapping, and buttoning. The applicable subheading for the Dress Up Puppy will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… other toys… parts and accessories thereof…Other. 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 Wayne Kessler at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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