The tariff classification of a stuffed plush tablet, book or game holder from China

N309851 March 3, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9903.88.15 Ms. Doreen Stansfield Homerbest Manufacturing Co., Ltd. 8813 Gum Tree Ave. New Port Richey, FL 34655 RE: The tariff classification of a stuffed plush tablet, book or game holder from China Dear Ms. Stansfield: In your letter dated January 28, 2020, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you. The submitted sample, item# HB20Y10232 described as a “Stuffed Plush Animal Tablet/Book/Game Holder,” is designed for children who are seated or reclining to rest and hold a book or tablet. The triangular shaped stuffed item covered with 100 percent polyester plush fabric depicts a green dinosaur and features a stuffed horn; stuffed scales; and an embroidered nose, mouth, eyes, teeth and freckles. The “Stuffed Plush Animal Tablet/Book/Game Holder” measures 12 inches in length, 8 inches in width and 8 inches in height and has a stuffed self-fabric lip that forms a pocket across the lower front to hold the tablet, book or game in place. It has no moving parts and is not adjustable. The “Stuffed Plush Animal Tablet/Book/Game holder,” is also offered in three additional characters: a beige puppy; a pink unicorn and a cream and tan giraffe. You have suggested that this item is intended for multifunctional children’s play. We find that the merchandise concerned is not principally designed for amusement, but rather has a utilitarian purpose to hold a book, tablet or game. Any amusement the item may provide is incidental to the utilitarian purpose of this article as a book, tablet or game holder. For tariff purposes, this product is not considered to be a toy principally designed for amusement and is, therefore, precluded from classification in Heading 9503. The applicable subheading for item# HB20Y10232, “Stuffed Plush Animal Tablet/Book/Game Holder,” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9889, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9889, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division