N262338 N2 Ruling Active

The tariff classification of a “Stuffed NASCAR Car” from China

Issued March 20, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item is a three-dimensional plush pillow, with protruding wheels and spoiler, designed to resemble a NASCAR automobile. The car measures 19”(L) x 7”(W) and has the NASCAR logo printed on both doors as well as the hood. The outer surface of the pillow is made of 100% polyester fabric while the filling material is made of 100% polyester fiber. The “Stuffed NASCAR Car” is principally designed for the amusement of children three to twelve years of age.

CBP rationale

The applicable subheading for “Stuffed NASCAR Car” 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

N262338 March 20, 2015 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 “Stuffed NASCAR Car” from China Dear Ms. Kay: In your letter dated February 26, 2015, you requested a tariff classification ruling. A sample of the “Stuffed NASCAR Car,” was submitted with your inquiry. The item is a three-dimensional plush pillow, with protruding wheels and spoiler, designed to resemble a NASCAR automobile. The car measures 19”(L) x 7”(W) and has the NASCAR logo printed on both doors as well as the hood. The outer surface of the pillow is made of 100% polyester fabric while the filling material is made of 100% polyester fiber. The “Stuffed NASCAR Car” is principally designed for the amusement of children three to twelve years of age. The applicable subheading for “Stuffed NASCAR Car” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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