The tariff classification of a combination stuffed animal/throw blanket from China
Issued November 18, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
GRI rules applied: GRI 3
Product description
The item is a plush three-dimensional stuffed owl, with arms and legs, measuring approximately 13” tall and 16” wide. The figure houses a plush throw, measuring approximately 30” x 40” which is removable by opening the Velcro closure located at the bottom. The throw is fitted in a foam structure/compartment that also supports the stuffed owl. . The item is considered a composite good. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. This office regards the stuffed owl as imparting the essential character, whether by virtue of bulk or value, and will therefore classify the article as such. It is principally designed for the amusement of children between the ages of 3 and 16 years old.
CBP rationale
The applicable subheading for the “Owl Roly Poly Pal” 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
N258466 November 18, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Antony LoPresti S.J.Stile Associates LTD 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of a combination stuffed animal/throw blanket from China Dear Mr. LoPresti: In your letter dated September 26, 2014, you requested a tariff classification ruling on behalf of Britannica Home Fashions Inc. A sample of the “Owl Roly Poly Pal,” item number 457397, was submitted with your inquiry. The item is a plush three-dimensional stuffed owl, with arms and legs, measuring approximately 13” tall and 16” wide. The figure houses a plush throw, measuring approximately 30” x 40” which is removable by opening the Velcro closure located at the bottom. The throw is fitted in a foam structure/compartment that also supports the stuffed owl. . The item is considered a composite good. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. This office regards the stuffed owl as imparting the essential character, whether by virtue of bulk or value, and will therefore classify the article as such. It is principally designed for the amusement of children between the ages of 3 and 16 years old. The applicable subheading for the “Owl Roly Poly Pal” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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