N149435 N1 Ruling Active

The tariff classification of a Hello Kitty with Zipper Pocket/Straps from China

Issued March 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0083

Headings: 9503

Product description

The item is a full-figured, three-dimensional plush representation of the Hello Kitty character and measures approximately 14” in height. It contains two adjustable webbing straps for a child to carry the item around on one’s back and a zippered compartment behind the head portion. The amusement value of the item outweighs its functionality as a backpack as the zippered pocket has minimal storage capacity due to the item’s stuffing and it is incapable of storing anything other than tiny, flat, non-bulky articles. The toy is designed for the amusement of children of 3 years of age and older.

CBP rationale

The applicable subheading for the Hello Kitty with Zipper Pocket/Straps 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

N149435 March 18, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Mr. Neil S. Helfand Simon Gluck & Kane LLP 1700 Broadway, 31st Floor New York, NY 10019 RE: The tariff classification of a Hello Kitty with Zipper Pocket/Straps from China Dear Mr. Helfand: In your letter dated February 3, 2011, you requested a tariff classification ruling on behalf of Fashion Accessory Bazaar LLC. A sample of a Hello Kitty with Zipper Pocket/Straps was submitted with your inquiry. The item is a full-figured, three-dimensional plush representation of the Hello Kitty character and measures approximately 14” in height. It contains two adjustable webbing straps for a child to carry the item around on one’s back and a zippered compartment behind the head portion. The amusement value of the item outweighs its functionality as a backpack as the zippered pocket has minimal storage capacity due to the item’s stuffing and it is incapable of storing anything other than tiny, flat, non-bulky articles. The toy is designed for the amusement of children of 3 years of age and older. The applicable subheading for the Hello Kitty with Zipper Pocket/Straps 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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