N056075 N0 Ruling Active

The tariff classification of the i-Dog Plush Puppy from China

Issued April 21, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The i-Dog Plush Puppy is, as the name implies, a stuffed plush version of the i-Dog. This plush item has a small toy-grade speaker incorporated into its body which can play music stored on an iPod or MP3 player via a built-in connector cord. It does not need any batteries to operate nor does it download, record or store music. While the i-Dog Plush Puppy with its built-in speaker can be used to play music, the volume is low, could not be adjusted on the i-Dog and does not amplify the signal. In fact, in testing the i-Dog, the music was not of a high quality. Furthermore, the overwhelming value of the components was associated with the stuffed portion of the i-Dog not the speaker. When not attached to a media player, the i-Dog can be played with like any ordinary plush toy. As such, the essential character of the item will be the stuffed plush toy portion. The i-Dog Plush Puppy is principally designed for amusement and will be classified as a toy. The sample is being retained by this office for reference purposes.

CBP rationale

The applicable subheading for the i-Dog Plush Puppy 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

N056075 April 21, 2009 CLA-2-95:RR:NC:4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Connie Rose Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of the i-Dog Plush Puppy from China Dear Ms. Rose: In your letter dated March 24, 2009, you requested a tariff classification ruling. A sample of the i-Dog Plush Puppy has been submitted with your inquiry. The i-Dog Plush Puppy is, as the name implies, a stuffed plush version of the i-Dog. This plush item has a small toy-grade speaker incorporated into its body which can play music stored on an iPod or MP3 player via a built-in connector cord. It does not need any batteries to operate nor does it download, record or store music. While the i-Dog Plush Puppy with its built-in speaker can be used to play music, the volume is low, could not be adjusted on the i-Dog and does not amplify the signal. In fact, in testing the i-Dog, the music was not of a high quality. Furthermore, the overwhelming value of the components was associated with the stuffed portion of the i-Dog not the speaker. When not attached to a media player, the i-Dog can be played with like any ordinary plush toy. As such, the essential character of the item will be the stuffed plush toy portion. The i-Dog Plush Puppy is principally designed for amusement and will be classified as a toy. The sample is being retained by this office for reference purposes. The applicable subheading for the i-Dog Plush Puppy 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →