N106735 N1 Ruling Active

The tariff classification of a Hug Me Pillow from China

Issued June 14, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The item is a plush full-figured, three-dimensional depiction of an animal with paws and ears and an embroidered nose, eyes and a mouth. The sample submitted is a lamb; there will also be a dog, frog and monkey version. The size of the plush animal toy is approximately 12” in length x 7” in width. The outer surface of the product is constructed of 97% polyester pile fabric and 3% other fibers while the filling material is 100% polyester fibers. The item has a secret pocket in its torso allowing children to place their hands and arms through it for cuddling. The Hug Me Pillow will be classified in Chapter 95 as a toy.

CBP rationale

The applicable subheading for the Hug Me Pillow 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

N106735 June 14, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Susan Megill Franco Manufacturing Co. Inc 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of a Hug Me Pillow from China Dear Ms. Megill: In your letter dated May 12, 2010, you requested a tariff classification ruling. A sample of the Hug Me Pillow was submitted with your inquiry. The item is a plush full-figured, three-dimensional depiction of an animal with paws and ears and an embroidered nose, eyes and a mouth. The sample submitted is a lamb; there will also be a dog, frog and monkey version. The size of the plush animal toy is approximately 12” in length x 7” in width. The outer surface of the product is constructed of 97% polyester pile fabric and 3% other fibers while the filling material is 100% polyester fibers. The item has a secret pocket in its torso allowing children to place their hands and arms through it for cuddling. The Hug Me Pillow will be classified in Chapter 95 as a toy. The applicable subheading for the Hug Me Pillow 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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