The tariff classification of a “Plush Soccer Ball Pillow” from China
Issued December 9, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The item is a round plush pillow designed to resemble a soccer ball. The outer surface of the pillow is made of 100% polyester fabric, the filling material is made of 100% polyester fiber, and the diameter is approximately 10 inches. The soccer ball shaped pillow is close in size and design to that of a real soccer ball. We find that one is likely to buy and use the soccer ball pillow in ways similar to that of an actual soccer ball. The plush soccer ball is principally designed for the amusement of children three to twelve years of age.
CBP rationale
The applicable subheading for “Plush Soccer Ball 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
N259551 December 9, 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 “Plush Soccer Ball Pillow” from China Dear Ms. Kay: In your letter dated November 20, 2014, you requested a tariff classification ruling. A sample of the “Plush Soccer Ball Pillow,” style PC906W, was submitted with your inquiry. The item is a round plush pillow designed to resemble a soccer ball. The outer surface of the pillow is made of 100% polyester fabric, the filling material is made of 100% polyester fiber, and the diameter is approximately 10 inches. The soccer ball shaped pillow is close in size and design to that of a real soccer ball. We find that one is likely to buy and use the soccer ball pillow in ways similar to that of an actual soccer ball. The plush soccer ball is principally designed for the amusement of children three to twelve years of age. The applicable subheading for “Plush Soccer Ball 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/. 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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