The tariff classification of a “Sponge Bob Full Figured Pillow” from China
Issued May 6, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item is a rectangular, polyester, plush pillow in the shape of the popular cartoon character “Sponge Bob Square Pants.” Its dimensions are approximately 16”(H) x 13”(W) x 4”(D) and it is stuffed with 100% polyester fiber. The pillow has two arms protruding from either side that are pinned down to the torso. There are two legs that protrude from the bottom of the pillow as well. It is principally designed for the amusement of children three to twelve years of age.
CBP rationale
The applicable subheading for the “Sponge Bob Full Figured Pillow” 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
N252459 May 6, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Suzanne Lagay Kay Franco Manufacturing Co., Inc. 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of a “Sponge Bob Full Figured Pillow” from China Dear Ms. Kay: In your letter dated April 9, 2014, you requested a tariff classification ruling. A sample of the “Sponge Bob Full Figured Pillow,” style PW604K, was submitted with your inquiry. The item is a rectangular, polyester, plush pillow in the shape of the popular cartoon character “Sponge Bob Square Pants.” Its dimensions are approximately 16”(H) x 13”(W) x 4”(D) and it is stuffed with 100% polyester fiber. The pillow has two arms protruding from either side that are pinned down to the torso. There are two legs that protrude from the bottom of the pillow as well. It is principally designed for the amusement of children three to twelve years of age. The applicable subheading for the “Sponge Bob Full Figured Pillow” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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