The tariff classification of a chocolate-scented plush bear from China
Issued September 17, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item is a brown, chocolate-scented, three-dimensional stuffed plush bear with a blue bow sewn under its chin. It is attached to a decorative paperboard box, which will be considered packing, with a ribbon that matches the bow. The ribbon also acts as a carrying handle. The plush bear is designed for the amusement of children ages 3 and older. The sample will be returned as requested.
CBP rationale
The applicable subheading for the chocolate-scented plush bear 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
N232939 September 17, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Heather Creegan CVS On-site Import Client Liaison Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a chocolate-scented plush bear from China Dear Ms. Creegan: In your letter dated August 30, 2012, you requested a tariff classification ruling. A sample of the chocolate-scented bear, item number 899762, was received with your inquiry. The item is a brown, chocolate-scented, three-dimensional stuffed plush bear with a blue bow sewn under its chin. It is attached to a decorative paperboard box, which will be considered packing, with a ribbon that matches the bow. The ribbon also acts as a carrying handle. The plush bear is designed for the amusement of children ages 3 and older. The sample will be returned as requested. The applicable subheading for the chocolate-scented plush bear 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, Thomas J. Russo Director National Commodity Specialist Division
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