N124836 N1 Ruling Active

The tariff classification of the Plush Book Ends from China

Issued October 15, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

The book ends are two pink plush three-dimensional representations of the Yorkshire Terrier, or Yorkie, dog breed. The dogs are depicted in a sitting position. The book ends are constructed of a 100% polyester exterior and the filling is a combination of polyester fibers and plastic pellets. The functionality of the articles is secondary to their amusement value. The samples will be returned as requested.

CBP rationale

The applicable subheading for the Juicy Book Ends 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

N124836 October 15, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Maria Padron Liz Claiborne, Inc. One Claiborne Avenue HQ2 7th Floor North Bergen, NJ 07047 RE: The tariff classification of the Plush Book Ends from China Dear Ms. Padron: In your letter dated September 16, 2010, you requested a tariff classification ruling. A sample of the plush “Juicy” brand book ends, style number XARUG087, were received with your inquiry. The book ends are two pink plush three-dimensional representations of the Yorkshire Terrier, or Yorkie, dog breed. The dogs are depicted in a sitting position. The book ends are constructed of a 100% polyester exterior and the filling is a combination of polyester fibers and plastic pellets. The functionality of the articles is secondary to their amusement value. The samples will be returned as requested. The applicable subheading for the Juicy Book Ends 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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