N264364 N2 Ruling Active

The tariff classification of a “Sock Animal Kit” from China

Issued May 19, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

It consists of 2 socks, 2 buttons, 1 needle, 1 plastic eye, a bag of stuffing, a piece of round felt approximately 1” in diameter, black and white thread, and an instruction sheet. The “Sock Cow” is very similar in its contents. Children will derive amusement by using these kits to create their own original stuffed animal. The “Sock Dalmatian Dog” and the “Sock Cow” are principally designed for the amusement of children 7 years of age and older.

CBP rationale

The applicable subheading for the “Sock Dalmatian Dog” and the “Sock Cow” 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

N264364 May 19, 2015 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Tonja Davenport Dollar General 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a “Sock Animal Kit” from China Dear Ms. Davenport: In your letter submitted April 28, 2015, you requested a tariff classification ruling on behalf of Dolgencorp, Inc. The “Sock Animal Kit, item# 90023, comes in a variety of different styles which include: “The Sock Dalmatian Dog,” and “The Sock Cow.” A sample of the “Sock Dalmatian Dog” kit was received with your inquiry. It consists of 2 socks, 2 buttons, 1 needle, 1 plastic eye, a bag of stuffing, a piece of round felt approximately 1” in diameter, black and white thread, and an instruction sheet. The “Sock Cow” is very similar in its contents. Children will derive amusement by using these kits to create their own original stuffed animal. The “Sock Dalmatian Dog” and the “Sock Cow” are principally designed for the amusement of children 7 years of age and older. The applicable subheading for the “Sock Dalmatian Dog” and the “Sock Cow” 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →