N174031 N1 Ruling Active

The tariff classification of an Animated Snowman from China

Issued August 2, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Each plush snowman measures approximately 10” in height and is adorned with a hat, a neck scarf and a vest with minor variations in the colors of the attire for the three snowmen in the assortment. When the button on the snowman is pressed, the song “Rocking Around the Christmas Tree” plays as the snowman’s head rocks side to side and his cheeks light up.

CBP rationale

The applicable subheading for the Animated Snowman will be 9503.00.0073, 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…‘Children’s products’ as defined in 15 U.

Full text

N174031 August 2, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Damon T. Knight F.H. Kaysing Co. LLC 4770 N. Belleview Ave. #201 Kansas City, MO 64116 RE: The tariff classification of an Animated Snowman from China Dear Mr. Knight: In your letter dated June 29, 2011 you requested a tariff classification on behalf of Duckwall-Alco Stores Inc. A sample of the “Animated Snowman,” style number 7460132, which covers an assortment of three snowmen, was received with your inquiry. Each plush snowman measures approximately 10” in height and is adorned with a hat, a neck scarf and a vest with minor variations in the colors of the attire for the three snowmen in the assortment. When the button on the snowman is pressed, the song “Rocking Around the Christmas Tree” plays as the snowman’s head rocks side to side and his cheeks light up. The applicable subheading for the Animated Snowman will be 9503.00.0073, 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…‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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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