CBP Ruling N077939 — The tariff classification of the "Happy Hat Mobile" from China

Tariff classification

Headings: 9503

Product description

The product consists of a yellow oversized hat and seven plush toy animals that connect to and dangle from the bill of the hat via hook and loop fasteners. Each plush toy, measuring approximately 7”, has an amusing expression and is a stuffed, full-bodied representation of the animals that they represent. The “Happy Hat Mobile” is to be worn by an adult to entertain and amuse a child during diaper changing, bath and meal time while at the same time also encouraging motor development and eye coordination. A child can reach for the plush toys, four of which make sounds such as squeaks, crinkles, rattle and quacks, and manipulate and interact with them. The plush animals may also be played with when detached from the hat. While the item has separable components, they are adapted to one another and are mutually complementary. The oversized hat has no utilitarian purpose as it is oddly shaped and would not be worn on its own. The stuffed toy animals impart the essential character of this composite good and therefore, the “Happy Hat Mobile” will be classified in Chapter 95 as a toy. The sample will be returned as requested.

CBP rationale

The applicable subheading for the “Happy Hat Mobile” will be 9503.00.0080, 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

N077939 October 14, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Moses Fingerer Exciting Unlimited LLC 224 Ave. N Brooklyn, NY 11230 RE: The tariff classification of the “Happy Hat Mobile” from China Dear Mr. Fingerer: In your letter dated September 22, 2009, you requested a tariff classification ruling. A sample of the “Happy Hat Mobile” was submitted with your inquiry. The product consists of a yellow oversized hat and seven plush toy animals that connect to and dangle from the bill of the hat via hook and loop fasteners. Each plush toy, measuring approximately 7”, has an amusing expression and is a stuffed, full-bodied representation of the animals that they represent. The “Happy Hat Mobile” is to be worn by an adult to entertain and amuse a child during diaper changing, bath and meal time while at the same time also encouraging motor development and eye coordination. A child can reach for the plush toys, four of which make sounds such as squeaks, crinkles, rattle and quacks, and manipulate and interact with them. The plush animals may also be played with when detached from the hat. While the item has separable components, they are adapted to one another and are mutually complementary. The oversized hat has no utilitarian purpose as it is oddly shaped and would not be worn on its own. The stuffed toy animals impart the essential character of this composite good and therefore, the “Happy Hat Mobile” will be classified in Chapter 95 as a toy. The sample will be returned as requested. The applicable subheading for the “Happy Hat Mobile” will be 9503.00.0080, 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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