The tariff classification of a plush animal toy with blanket from China
Issued April 23, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0071, 6301.40.0020
Product description
The item is a plush, full-figured depiction of a monkey with three-dimensional stuffed head, legs and tail. The monkey’s body wraps around a blanket which is secured by two hook and loop closures on the bottom of the monkey’s body. The blanket is comprised of two layers of polyester knit pile fabric sewn together. One layer is a dark brown micro faux fur while the reverse side is a white faux lambswool. All of the edges are finished and one side contains a 14” zippered opening. The blanket measures approximately 30” (W) x 45” (L). You suggest that the animal toy and blanket should be classified together as a toy. Due to the independent nature of the plush monkey and blanket, the two items will be classified separately. The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities. The stuffed toy animal and blanket are clearly visible as separate and distinct articles.
CBP rationale
The applicable subheading for the plush monkey toy will be 9503.00.0071, 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. The applicable subheading for the blanket will be 6301.40.0020, HTSUS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other.
Full text
N263235 April 23, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071; 6301.40.0020 Mr. Jason Young Kanata Blanket Co. 100-13260 Delf Place Richmond British Colunbia. V6V 2A2 RE: The tariff classification of a plush animal toy with blanket from China Dear Mr. Young: In your letter received on March 27, 2015, you requested a tariff classification ruling. A sample of the product referred to as a Plush Animal/Blanket was received with your inquiry. The item is a plush, full-figured depiction of a monkey with three-dimensional stuffed head, legs and tail. The monkey’s body wraps around a blanket which is secured by two hook and loop closures on the bottom of the monkey’s body. The blanket is comprised of two layers of polyester knit pile fabric sewn together. One layer is a dark brown micro faux fur while the reverse side is a white faux lambswool. All of the edges are finished and one side contains a 14” zippered opening. The blanket measures approximately 30” (W) x 45” (L). You suggest that the animal toy and blanket should be classified together as a toy. Due to the independent nature of the plush monkey and blanket, the two items will be classified separately. The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities. The stuffed toy animal and blanket are clearly visible as separate and distinct articles. The applicable subheading for the plush monkey toy will be 9503.00.0071, 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: Under 3 years of age.” The rate of duty will be Free. The applicable subheading for the blanket will be 6301.40.0020, HTSUS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem. 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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