N238669 N2 Ruling Active

The tariff classification of “Puppy in Carry Bag” from China

Issued March 15, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

Each style features a plush puppy toy in a carry bag along with a plastic toy brush and plastic toy bone. The puppy makes two different kinds of barking sounds whenever the battery-operated left paw is pressed. The front of the pet carry bag has a clear plastic pocket that contains the plastic brush and bone. There is also a heart-shaped design made of mesh fabric cut into the left side of the pet carry bag to allow the puppy to “breathe.” The pet carry bag, as well as the plastic brush and bone, will be classified as accessories to the plush puppy. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Puppy in Carry Bag” 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

N238669 March 15, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3291 Deerfield, IL 60015 RE: The tariff classification of “Puppy in Carry Bag” from China Dear Mr. Vu: In your letter dated February 19, 2013, you requested a tariff classification ruling. The product “Puppy in Carry Bag,” identified as Walgreens Item Code (“WIC”) 256207, is an assortment of 3 styles. A sample of one of the styles, item # 438071, was received with your inquiry. Each style features a plush puppy toy in a carry bag along with a plastic toy brush and plastic toy bone. The puppy makes two different kinds of barking sounds whenever the battery-operated left paw is pressed. The front of the pet carry bag has a clear plastic pocket that contains the plastic brush and bone. There is also a heart-shaped design made of mesh fabric cut into the left side of the pet carry bag to allow the puppy to “breathe.” The pet carry bag, as well as the plastic brush and bone, will be classified as accessories to the plush puppy. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Puppy in Carry Bag” 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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