N306039 N3 Ruling Active

The tariff classification of a stuffed animal in a plastic egg from China

Issued September 20, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The product, item number 304822, is identified as a polyester plush rabbit, approximately 5” tall with ears extended, packed in a clear plastic egg that separates in the middle in order to store the stuffed animal. Although not considered to be a festive article, it is sold at Easter as a small toy to be placed in a child’s Easter basket. The item is principally designed for the amusement of children 3 years of age and older.

CBP rationale

The applicable subheading for the “Plush Bunny in Egg” 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

N306039 September 20, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a stuffed animal in a plastic egg from China Dear Mr. Kenny: In your letter submitted August 29, 2019, you requested a tariff classification ruling. The product, item number 304822, is identified as a polyester plush rabbit, approximately 5” tall with ears extended, packed in a clear plastic egg that separates in the middle in order to store the stuffed animal. Although not considered to be a festive article, it is sold at Easter as a small toy to be placed in a child’s Easter basket. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Plush Bunny in Egg” 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 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 Roseanne Murphy at [email protected]. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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