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The tariff classification of a plush toy with picture frame from China
Issued November 9, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N190381 (November 9, 2011)
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
GRI rules applied: GRI 3(b)
Product description
The submitted product is a full-figured 100% polyester plush teddy bear holding a red heart-shaped picture frame. The sitting toy bear measures approximately 10” in height. The attached picture frame with a plastic insert for protecting a photograph measures about 4½” at its widest point. The “Picture Frame Plush Toy” is considered a composite good, consisting of a stuffed toy bear and a frame component. When the essential character of a composite good can be determined, both items will be classified according to GRI 3(b) which states that when the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, it has been determined that the stuffed bear imparts the essential character of the good.
CBP rationale
a red heart-shaped picture frame. The sitting toy bear measures approximately 10” in height. The attached picture frame with a plastic insert for protecting a photograph measures about 4½” at its widest point. The “Picture Frame Plush Toy” is considered a composite good, consisting of a stuffed toy bear and a frame component. When the essential character of a composite good can be determined, both items will be classified according to GRI 3(b) which states that when the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, it has been determined that the stuffed bear imparts the essential character of the good. The applicable subheading for the “Picture Frame Plush Toy” 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/.
Full text
N190381 November 9, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Victor Cue Theresa Lee CHB dba TRK 11099 S. La Cienega Blvd. Suite # 202 Los Angeles, CA 90045 RE: The tariff classification of a plush toy with picture frame from China Dear Mr. Cue: In your letter received October 26, 2011, you requested a tariff classification ruling on behalf of Dream International USA Inc. A sample of the “Picture Frame Plush Toy,” style # V12-2612, was submitted with your inquiry. The submitted product is a full-figured 100% polyester plush teddy bear holding a red heart-shaped picture frame. The sitting toy bear measures approximately 10” in height. The attached picture frame with a plastic insert for protecting a photograph measures about 4½” at its widest point. The “Picture Frame Plush Toy” is considered a composite good, consisting of a stuffed toy bear and a frame component. When the essential character of a composite good can be determined, both items will be classified according to GRI 3(b) which states that when the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, it has been determined that the stuffed bear imparts the essential character of the good. The applicable subheading for the “Picture Frame Plush Toy” 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/. 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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