N147295 N1 Ruling Active

The tariff classification of Storybook and Plush Toy Sets from China

Issued March 4, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0083

Headings: 9503

Product description

The product is called “little gorilla,” item # 978-1-60169-062-3. It consists of a plush toy that measures approximately 4” in height and a miniature themed storybook that measures approximately 2¾” wide by 3½” in height. The item is part of the product line called the Green Start Book and Plush Set Series. The other styles in the line include “little elephant,” “little panda” and “little polar bear.” The items are principally designed for the amusement of children of 3 years of age and older. The sample will be returned as requested.

CBP rationale

The applicable subheading for the “little gorilla,” “little elephant,” “little panda” and “little polar bear” Storybook and Plush Box Sets will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.

Full text

N147295 March 4, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Mr. Ken Ayoub Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of Storybook and Plush Toy Sets from China Dear Mr. Ayoub: In your letter dated February 2, 2011, you requested a tariff classification ruling. A sample of a Storybook and Plush Box Set was submitted with your inquiry. The product is called “little gorilla,” item # 978-1-60169-062-3. It consists of a plush toy that measures approximately 4” in height and a miniature themed storybook that measures approximately 2¾” wide by 3½” in height. The item is part of the product line called the Green Start Book and Plush Set Series. The other styles in the line include “little elephant,” “little panda” and “little polar bear.” The items are principally designed for the amusement of children of 3 years of age and older. The sample will be returned as requested. The applicable subheading for the “little gorilla,” “little elephant,” “little panda” and “little polar bear” Storybook and Plush Box Sets will be 9503.00.0083, 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: Labeled for use by persons 3 to 12 years of age.” 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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