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The tariff classification of a child’s backpack and toy stuffed bear from China
Issued November 9, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N269667 (November 9, 2015)
Tariff classification
HTS codes: 9503.00.0073, 4202.92.3020
GRI rules applied: GRI 3(b)
Product description
You have submitted a sample, which will be retained by this office. The submitted sample, item 214THE, consists of a child’s backpack and a plush stuffed toy bear. The toy and backpack are not considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted. The backpack and toy will be classified separately under their appropriate subheading. The backpack is designed to provide storage, protection, organization, and portability to the child’s personal effects during travel. The toy, which is contained within an outer pocket of the backpack, is intended to be easily removed for play. The backpack has a telescoping handle and wheels, both of which are constructed of molded plastic. The backpack has one textile-lined interior storage compartment that closes with a zipper. The rear exterior of the backpack has two straps which enable the user to wear it over the shoulders and on the back. It measures approximately 9.5” (W) x 12” (H) x 4.5” (D).
CBP rationale
The applicable subheading for the child’s backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The applicable subheading for the stuffed toy will be 9503.00.0073, 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
N269667 November 9, 2015 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 9503.00.0073 Jordan Kurtzman Funz Inc. 29 Culver Court Melville, NY 11747 RE: The tariff classification of a child’s backpack and toy stuffed bear from China Dear Mr. Kurtzman: In your letter dated October 13, 2015, you requested a tariff classification ruling. You have submitted a sample, which will be retained by this office. The submitted sample, item 214THE, consists of a child’s backpack and a plush stuffed toy bear. The toy and backpack are not considered a set for tariff purposes, General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule (HTSUS), noted. The backpack and toy will be classified separately under their appropriate subheading. The backpack is designed to provide storage, protection, organization, and portability to the child’s personal effects during travel. The toy, which is contained within an outer pocket of the backpack, is intended to be easily removed for play. The backpack has a telescoping handle and wheels, both of which are constructed of molded plastic. The backpack has one textile-lined interior storage compartment that closes with a zipper. The rear exterior of the backpack has two straps which enable the user to wear it over the shoulders and on the back. It measures approximately 9.5” (W) x 12” (H) x 4.5” (D). The applicable subheading for the child’s backpack will be 4202.92.3020, HTSUS, which provides for travel, sports, and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 17.6% ad valorem. The applicable subheading for the stuffed toy will be 9503.00.0073, 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 the 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 Vikki Lazaro at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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