N167705 N1 Ruling Active

The tariff classification of a Stuffed Plush Toy Giraffe from China

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

Tariff classification

HTS codes: 9503.00.0085

Headings: 9503

Product description

The submitted product is a full-figured 100% polyester plush giraffe. It features a three-dimensional stuffed head and legs. The head is complete with horns, eyes, ears and snout. The toy animal measures approximately 36” in length and 30” in width when measured from leg to leg. The stuffed giraffe has plastic skid dots on its underside. The size, shape, appearance and soft texture of the plush giraffe provide a clear invitation for one to play, snuggle and relax with the item. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the Stuffed Plush Toy Giraffe will be 9503.00.0085, 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 other persons.

Full text

N167705 June 7, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0085 Ms. Maria Chioccola Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a Stuffed Plush Toy Giraffe from China Dear Ms. Chioccola: In your letter dated May 20, 2011, you requested a tariff classification ruling. A sample of a stuffed plush toy giraffe was submitted with your inquiry. The submitted product is a full-figured 100% polyester plush giraffe. It features a three-dimensional stuffed head and legs. The head is complete with horns, eyes, ears and snout. The toy animal measures approximately 36” in length and 30” in width when measured from leg to leg. The stuffed giraffe has plastic skid dots on its underside. The size, shape, appearance and soft texture of the plush giraffe provide a clear invitation for one to play, snuggle and relax with the item. The sample will be returned, as requested. The applicable subheading for the Stuffed Plush Toy Giraffe will be 9503.00.0085, 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 other persons.” 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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