The tariff classification of two plush animated animals from China
Issued May 18, 2016 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The first item, “Brown Dog,” item # XY-0215, is a 10” plush stuffed dog. When the paw of the dog is squeezed, a music module is activated and a song is played while the dog “moves” to the beat. This item is principally designed for the amusement of children 3 years of age and older. The second item, “Cow,” item # SDR-995, is a 14” plush stuffed cow. It functions the same as the dog, however, it is adorned with fake jewelry, fake flowers, ribbons and eyelashes. It is designed for the amusement of children 8 years of age and older.
CBP rationale
The applicable subheading for both the “Brown Dog” and the “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
N275035 May 18, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Maksym Bychenko Changzho Nika Toys Ltd. Binhu, 901 Yinxiu Road Lianchuang Building, Small Block, Room 407-1 Wuxi, 214000 China RE: The tariff classification of two plush animated animals from China Dear Mr. Bychenko: In your letter submitted April 20, 2016, you requested a tariff classification ruling on behalf of Lotus Development Co. Ltd. Photographs and a description of two animated plush stuffed animals were submitted with your inquiry. The first item, “Brown Dog,” item # XY-0215, is a 10” plush stuffed dog. When the paw of the dog is squeezed, a music module is activated and a song is played while the dog “moves” to the beat. This item is principally designed for the amusement of children 3 years of age and older. The second item, “Cow,” item # SDR-995, is a 14” plush stuffed cow. It functions the same as the dog, however, it is adorned with fake jewelry, fake flowers, ribbons and eyelashes. It is designed for the amusement of children 8 years of age and older. The applicable subheading for both the “Brown Dog” and the “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 https://hts.usitc.gov/current. 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 Marinucci Acting Director National Commodity Specialist Division
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