The tariff classification of the Chubby Puppies and Friends toy set from China
Issued June 7, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
GRI rules applied: GRI 3(b)
Product description
The item consists of two collectible plastic toy dog figurines, one visible in the packaging while the other is concealed, and a plastic clam-shell puppy holder that is designed to resemble a doughnut with pink frosting and sprinkles on top. A plastic clip is attached to the top of the doughnut-shaped holder. The interior of the holder is divided into five small compartments that are sized to accommodate the Chubby Puppies toys that measure approximately 3/4” x 1” x 1”. The Chubby Puppy and holder are packaged together for retail sale and, by application of GRI 3(b), will be classified together in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the toy dog figurines. The item is principally designed for the amusement of children 4 years of age and older.
CBP rationale
The applicable subheading for the “Chubby Puppies and Friends” set 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
N286657 June 7, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Heather C. Litman Grunfeld | Desiderio | Lebowitz Silverman & Klestadt LLP 707 Wilshire Blvd, STE 4150 Los Angeles, CA 90017-3605 RE: The tariff classification of the Chubby Puppies and Friends toy set from China Dear Ms. Litman: In your letter dated April 12, 2017, you requested a tariff classification ruling on behalf of Spin Master, Inc. A sample of the “Chubby Puppies and Friends,” Item No, 6037157, was submitted with your inquiry. The item consists of two collectible plastic toy dog figurines, one visible in the packaging while the other is concealed, and a plastic clam-shell puppy holder that is designed to resemble a doughnut with pink frosting and sprinkles on top. A plastic clip is attached to the top of the doughnut-shaped holder. The interior of the holder is divided into five small compartments that are sized to accommodate the Chubby Puppies toys that measure approximately 3/4” x 1” x 1”. The Chubby Puppy and holder are packaged together for retail sale and, by application of GRI 3(b), will be classified together in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the toy dog figurines. The item is principally designed for the amusement of children 4 years of age and older. The applicable subheading for the “Chubby Puppies and Friends” set 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, Steven A. Mack Director National Commodity Specialist Division
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