The tariff classification of a Plush Toy Dog and a Plush Dog Outfit from China
Issued June 20, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
Two samples from the Beverly Hills Puppy Club collection were received with your request. The first item is identified as a Beverly Hills Puppy Club plush toy dog, item number 0600404. The plush toy dog is approximately 9” in height and it will be packaged with a small plastic toy grooming brush, an outfit that the dog is wearing and a plastic and fabric collar. Each set in the collection will include one dog of varying breeds and the aforementioned accessories. Each accessory is the correct size and scale for the 9” toy dog. The second item is described as an outfit for the Beverly Hills Puppy Club plush toy dog, item number 0604206. The outfit is approximately 6” in height and consists of 1 leopard print shirt, 1 pair of jeans and 1 black jacket.
CBP rationale
The applicable subheading for the Beverly Hills Puppy Club plush toy dog and the outfit for the plush toy dog will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.
Full text
N029476 June 20, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Shane Brooks Summit Products 7299 Gadsden Hwy Trussville, AL 35173 RE: The tariff classification of a Plush Toy Dog and a Plush Dog Outfit from China Dear Mr. Brooks: In your letter dated April 1, 2008, you requested a tariff classification ruling. Two samples from the Beverly Hills Puppy Club collection were received with your request. The first item is identified as a Beverly Hills Puppy Club plush toy dog, item number 0600404. The plush toy dog is approximately 9” in height and it will be packaged with a small plastic toy grooming brush, an outfit that the dog is wearing and a plastic and fabric collar. Each set in the collection will include one dog of varying breeds and the aforementioned accessories. Each accessory is the correct size and scale for the 9” toy dog. The second item is described as an outfit for the Beverly Hills Puppy Club plush toy dog, item number 0604206. The outfit is approximately 6” in height and consists of 1 leopard print shirt, 1 pair of jeans and 1 black jacket. You state in your correspondence that each set will include one outfit, made specifically for the plush toy dog. Both will be classified as toys in Chapter 95. The applicable subheading for the Beverly Hills Puppy Club plush toy dog and the outfit for the plush toy dog will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…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/. 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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