N273730 N2 Ruling Active

The tariff classification of five plush kittens with pet carrier from China

Issued April 1, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0071

Headings: 9503

Product description

Photographs and descriptive literature of the “Toy Plush Kitty Kennel and 5 Kittens,” Item No. 4809, were received with your inquiry. The item is a 6-piece set that includes 5 plush kittens, each measuring approximately 4.5” x 5” and a plush kitty kennel measuring approximately 10”(L) x 6”(W) x 8”(H). The kennel contains a carrying handle and net windows and doors so that the kittens can “look out.” The kennel and kittens are principally designed for the amusement of children ages 2 and older.

CBP rationale

The applicable subheading for the “Toy Plush Kitty Kennel and 5 Kittens” 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.

Full text

N273730 April 1, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Mr. R.A. Huff Etna Products Co. Inc. 99 Madison Ave, 11th Floor New York, NY 10016 RE: The tariff classification of five plush kittens with pet carrier from China Dear Mr. Huff: In your letter submitted February 29, 2016 you requested a tariff classification ruling. Photographs and descriptive literature of the “Toy Plush Kitty Kennel and 5 Kittens,” Item No. 4809, were received with your inquiry. The item is a 6-piece set that includes 5 plush kittens, each measuring approximately 4.5” x 5” and a plush kitty kennel measuring approximately 10”(L) x 6”(W) x 8”(H). The kennel contains a carrying handle and net windows and doors so that the kittens can “look out.” The kennel and kittens are principally designed for the amusement of children ages 2 and older. The applicable subheading for the “Toy Plush Kitty Kennel and 5 Kittens” 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. 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, Deborah C. Marinucci Acting 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 →