N155327 N1 Ruling Active

The tariff classification of a Stuffed Toy Animal with Blanket Inside from China

Issued April 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0083

Headings: 9503

Product description

A photograph of a Stuffed Toy Animal with Blanket Inside was submitted with your inquiry. The product is comprised of a full-figured 100% polyester plush cow with a blanket tucked inside a pocket in the cow’s belly that is secured by a hook and loop closure. It features a three-dimensional stuffed head, arms and legs. The head is complete with horns, eyes, ears, nose and snout. The toy animal measures approximately 20” long x 12” wide x 9” high while the blanket, also polyester, measures about 44” long x 39” wide. The plush toy animal transforms to a stuffed toy when the blanket is enclosed in the aforementioned pocket.

CBP rationale

The applicable subheading for the Stuffed Toy Cow with a Blanket Inside 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

N155327 April 7, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Gwen Ozieblo Anna’s Linens 3550 Hyland Ave. Costa Mesa, CA 92626 RE: The tariff classification of a Stuffed Toy Animal with Blanket Inside from China Dear Ms. Ozieblo: In your letter submitted March 21, 2011, you requested a tariff classification ruling. A photograph of a Stuffed Toy Animal with Blanket Inside was submitted with your inquiry. The product is comprised of a full-figured 100% polyester plush cow with a blanket tucked inside a pocket in the cow’s belly that is secured by a hook and loop closure. It features a three-dimensional stuffed head, arms and legs. The head is complete with horns, eyes, ears, nose and snout. The toy animal measures approximately 20” long x 12” wide x 9” high while the blanket, also polyester, measures about 44” long x 39” wide. The plush toy animal transforms to a stuffed toy when the blanket is enclosed in the aforementioned pocket. The applicable subheading for the Stuffed Toy Cow with a Blanket Inside 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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