The tariff classification of a Valentine Deluxe Gift Set from China
Issued November 14, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889, 9503.00.0080
Product description
The set includes a plush stuffed toy dog wearing a pink headband topped by a puffy heart and a black plush pillow with pink edges and appliquéd with “Wild Thing” on the pillow’s face. Additionally, the pillow has a pink ribbon attached at its top so the pillow may be displayed decoratively. Both items are displayed for sale on a printed cardboard stand that will be wrapped in clear plastic tied with a bow. Although packaged together and marketed as a set for retail sale, the items are not complementary and are not put up for the same purpose. Therefore, each item will be classified separately. The cardboard stand will be considered packaging. The sample will be returned, as requested.
CBP rationale
The applicable subheading for the stuffed 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 applicable subheading for the hanging pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Other made up articles, including dress patterns: Other: Other…Other: Other.
Full text
N042558 November 14, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 6307.90.9889 Ms. Cheryl L. Martin CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Valentine Deluxe Gift Set from China Dear Ms. Martin: In your letter dated October 21, 2008, you requested a tariff classification ruling. A sample of the 12” Valentine Gift Set, CVS item number 470241, was received with your inquiry. The set includes a plush stuffed toy dog wearing a pink headband topped by a puffy heart and a black plush pillow with pink edges and appliquéd with “Wild Thing” on the pillow’s face. Additionally, the pillow has a pink ribbon attached at its top so the pillow may be displayed decoratively. Both items are displayed for sale on a printed cardboard stand that will be wrapped in clear plastic tied with a bow. Although packaged together and marketed as a set for retail sale, the items are not complementary and are not put up for the same purpose. Therefore, each item will be classified separately. The cardboard stand will be considered packaging. The sample will be returned, as requested. The applicable subheading for the stuffed 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. The applicable subheading for the hanging pillow will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “ Other made up articles, including dress patterns: Other: Other…Other: Other.” The rate of duty will be 7% ad valorem. 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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