The tariff classification of a Spider-Man Backpack from China
Issued March 22, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0080
Headings: 9503
Product description
The item is a three-dimensional, full bodied textile representation of Spider-Man that measures approximately 18” in height. The Spider-Man toy is stuffed except for a small zippered compartment. It also has two straps on its back for a child to carry. The amusement value of the item outweighs its functionality as a backpack as the zippered pocket has minimal storage capacity and is incapable of storing anything other than tiny, flat, non-bulky articles.
CBP rationale
The applicable subheading for the Spider-Man backpack 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
N096083 March 22, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Neil S. Helfand Simon Gluck & Kane LLP 1700 Broadway 31st Floor New York, NY 10019 RE: The tariff classification of a Spider-Man Backpack from China Dear Mr. Helfand: In your letter dated February 25, 2010, you requested a tariff classification ruling on behalf of Fashion Accessory Bazaar LLC. A sample of the Spider-Man backpack was submitted with your inquiry. The item is a three-dimensional, full bodied textile representation of Spider-Man that measures approximately 18” in height. The Spider-Man toy is stuffed except for a small zippered compartment. It also has two straps on its back for a child to carry. The amusement value of the item outweighs its functionality as a backpack as the zippered pocket has minimal storage capacity and is incapable of storing anything other than tiny, flat, non-bulky articles. The applicable subheading for the Spider-Man backpack 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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