N114537 N1 Ruling Active

The tariff classification of two Olivia Plush Assortments from China

Issued July 27, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The plush toys represent Olivia, a fictional pig character from a children’s television program. The first item is described as the Olivia Basic Plush Assortment. This assortment consists of a retail package with four different Olivia Plush toys, each is 8” in height and is dressed in a different non-removable outfit. A picture of the Olivia artist version is attached, for illustration purposes, to your inquiry. The second item is called the Olivia Mini Plush Assortment. Included in each retail package is a 5” Olivia beanbag plush doll. Additionally, all four of the miniature Olivia dolls will be sold in an Olivia Family Pack. As with the 8” Olivia Plush, the clothing and accessories on the Olivia Mini Plush dolls are permanently attached. The Olivia toy collection is designed for the amusement of children of all ages.

CBP rationale

The applicable subheading for the two Olivia Plush Assortments 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

N114537 July 27, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sarah M. Cleary C.H. Robinson International 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of two Olivia Plush Assortments from China Dear Ms. Cleary: In your letter submitted July 9, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc. Color photographs of the products were received with your inquiry. The plush toys represent Olivia, a fictional pig character from a children’s television program. The first item is described as the Olivia Basic Plush Assortment. This assortment consists of a retail package with four different Olivia Plush toys, each is 8” in height and is dressed in a different non-removable outfit. A picture of the Olivia artist version is attached, for illustration purposes, to your inquiry. The second item is called the Olivia Mini Plush Assortment. Included in each retail package is a 5” Olivia beanbag plush doll. Additionally, all four of the miniature Olivia dolls will be sold in an Olivia Family Pack. As with the 8” Olivia Plush, the clothing and accessories on the Olivia Mini Plush dolls are permanently attached. The Olivia toy collection is designed for the amusement of children of all ages. The applicable subheading for the two Olivia Plush Assortments 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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