N234698 N2 Ruling Active

The tariff classification of a “Piggy Back Alien” from China

Issued November 16, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is a stuffed alien-like figure that is carried piggyback style on a child’s back. It is made of both cotton and polyester. The weighted hands of the alien are filled with sand which allows the child to drape the arms over his or her shoulders, holding it in place without straps. The alien contains a small pouch in which there is a baby alien attached with a hook and loop closure. The pouch and hands are made from a denim material and the eyes of both aliens are sewn-on buttons. The amusement value of the “Piggy Back Alien” outweighs its functionality as a backpack. It is principally designed for the amusement of children 3 years of age and older.

CBP rationale

it in place without straps. The alien contains a small pouch in which there is a baby alien attached with a hook and loop closure. The pouch and hands are made from a denim material and the eyes of both aliens are sewn-on buttons. The amusement value of the “Piggy Back Alien” outweighs its functionality as a backpack. It is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Piggy Back Alien” 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

N234698 November 16, 2012 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a “Piggy Back Alien” from China Dear Ms. Crossley: In your letter dated October 22, 2012, you requested a tariff classification ruling. A sample of the “Piggy Back Alien” was received with your inquiry. The item is a stuffed alien-like figure that is carried piggyback style on a child’s back. It is made of both cotton and polyester. The weighted hands of the alien are filled with sand which allows the child to drape the arms over his or her shoulders, holding it in place without straps. The alien contains a small pouch in which there is a baby alien attached with a hook and loop closure. The pouch and hands are made from a denim material and the eyes of both aliens are sewn-on buttons. The amusement value of the “Piggy Back Alien” outweighs its functionality as a backpack. It is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Piggy Back Alien” 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, Thomas J. Russo Director National Commodity Specialist Division

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