The tariff classification of 3 “Character Pillows” from China
Issued March 14, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0090
Headings: 9503
Product description
The three plush characters are full-figured depictions of a Sloth, Llama and a Caticorn. The head, torso, and appendages are all articulated in three dimensions for the character they portray. The Sloth is brown and measures approximately 16” x 8.5”, the Llama measures approximately 16.5” x 8.5” and is blue and white with blue tassels hanging from its multi-colored saddle and the Caticorn is pink and measures approximately 15” x 8.5”. All 3 contain a 100% polyester filling and shell. Although you refer to the items as pillows, we find that the sizes, shapes, appearances and soft textures of the plush characters provide a clear invitation for one to play, snuggle and relax with the items. It is the opinion of this office that the plush character pillows are principally designed for amusement.
CBP rationale
The applicable subheading for the 3 “Character Pillows” will be 9503.00.0090, 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…Other.
Full text
N303055 March 14, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0090 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of 3 “Character Pillows” from China Dear Ms. Aldinger: In your letter submitted February 5, 2019, you requested a tariff classification ruling. The item under review, Rite Aid item 9045533, is an assortment of 3 plush character pillows. A sample of each plush character pillow was received with your inquiry. The three plush characters are full-figured depictions of a Sloth, Llama and a Caticorn. The head, torso, and appendages are all articulated in three dimensions for the character they portray. The Sloth is brown and measures approximately 16” x 8.5”, the Llama measures approximately 16.5” x 8.5” and is blue and white with blue tassels hanging from its multi-colored saddle and the Caticorn is pink and measures approximately 15” x 8.5”. All 3 contain a 100% polyester filling and shell. Although you refer to the items as pillows, we find that the sizes, shapes, appearances and soft textures of the plush characters provide a clear invitation for one to play, snuggle and relax with the items. It is the opinion of this office that the plush character pillows are principally designed for amusement. The applicable subheading for the 3 “Character Pillows” will be 9503.00.0090, 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…Other.” 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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