N023204 N0 Ruling Active

The tariff classification of Pound Puppies® from China

Issued March 5, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The submitted samples, each a Pound Puppy with a DVD, are plush toys that represent various breeds of puppy dogs. The designated item number for the entire assortment of toy puppies is 01200. The outer surface of each toy puppy is constructed of an extremely soft 100% polyester material. Each stuffed puppy is wearing a vinyl collar with a heart shaped dog tag printed with the words Pound Puppies and a picture of a puppy holding a heart. Each stuffed toy puppy will be sold and marketed with a DVD that is about 36 minutes in length. Each DVD features a special cartoon about the Pound Puppies characters. The sample will be returned, as requested.

CBP rationale

a heart. Each stuffed toy puppy will be sold and marketed with a DVD that is about 36 minutes in length. Each DVD features a special cartoon about the Pound Puppies characters. The sample will be returned, as requested. The applicable subheading for the Pound Puppy and DVD will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars…dolls, other toys…puzzles of all kinds; 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

Full text

N023204 March 5, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Emily Wong SKM Enterprises, Inc. 15210 E. Nelson Ave. City of Industry, CA 91744 RE: The tariff classification of Pound Puppies® from China Dear Ms. Wong: In your letter dated February 4, 2008, you requested a tariff classification ruling. The submitted samples, each a Pound Puppy with a DVD, are plush toys that represent various breeds of puppy dogs. The designated item number for the entire assortment of toy puppies is 01200. The outer surface of each toy puppy is constructed of an extremely soft 100% polyester material. Each stuffed puppy is wearing a vinyl collar with a heart shaped dog tag printed with the words Pound Puppies and a picture of a puppy holding a heart. Each stuffed toy puppy will be sold and marketed with a DVD that is about 36 minutes in length. Each DVD features a special cartoon about the Pound Puppies characters. The sample will be returned, as requested. The applicable subheading for the Pound Puppy and DVD will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters, pedal cars…dolls, other toys…puzzles of all kinds; 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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