N316793 N3 Ruling Active

The tariff classification of a stuffed toy from China

Issued January 27, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The item depicts a “bot” which is a character in the upcoming movie, “Ron’s Gone Wrong.” It is made from 100% polyester and is stuffed with 100% polyester fiber. It measures approximately 20” in height and 16” in width. The pillow contains arms, bot-like legs and a colorful ski cap. Although it may be used for decorative purposes, it is principally designed for the amusement of children 3 to 12 years of age.

CBP rationale

The applicable subheading for the toy pillow will be 9503.00.0073, 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

N316793 January 27, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Suzanne Kay Franco Manufacturing Company Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a stuffed toy from China Dear Ms. Kay: In your letter dated December 2, 2020, you requested a tariff classification ruling. Photographs and a description of a 3-dimensional plush pillow, style PC135C, were submitted with your request. The item depicts a “bot” which is a character in the upcoming movie, “Ron’s Gone Wrong.”  It is made from 100% polyester and is stuffed with 100% polyester fiber.  It measures approximately 20” in height and 16” in width.  The pillow contains arms, bot-like legs and a colorful ski cap.  Although it may be used for decorative purposes, it is principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the toy pillow will be 9503.00.0073, 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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