N317821 N3 Ruling Active

The tariff classification of the “Gund Plush Characters with Plastic or Metal Clip” from China

Issued March 3, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

The “Gund Plush Characters with Plastic or Metal Clip” are three plush items; a cat with a plastic clip, a mouse with metal clip, and a pair of apples with a metal clip. All three plush items are constructed from polyester fabric and stuffed with polyester fiberfill. The cat measures 5” x 5” x2”, the mouse measures 2.5” x 3” x 1.5” and the pair of apples measure 4” x 4” x 1.5”. The non-swivel clip is attached to the top of the toy and may be used to hook the product to a backpack, belt loop, zipper, or other such items. The clip is not designed to be a key ring and cannot securely hold metal keys, but rather enhances the play value of the toy since it can be easily manipulated when fastened to another object. The toys are principally designed for the amusement of children ages 5 and older.

CBP rationale

The applicable subheading for the “Gund Plush Characters with Plastic or Metal Clip” kit 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

N317821 March 3, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Mark Baxa FerniaCreek Global Supply Chain Consulting Group 2208 Missouri Blvd., Suite 102 Jefferson City, MO 65109 RE: The tariff classification of the “Gund Plush Characters with Plastic or Metal Clip” from China Dear Mr. Baxa: In your letter submitted on February 23, 2021, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of the “Gund Plush Characters with Plastic or Metal Clip” were submitted with your inquiry. The “Gund Plush Characters with Plastic or Metal Clip” are three plush items; a cat with a plastic clip, a mouse with metal clip, and a pair of apples with a metal clip. All three plush items are constructed from polyester fabric and stuffed with polyester fiberfill. The cat measures 5” x 5” x2”, the mouse measures 2.5” x 3” x 1.5” and the pair of apples measure 4” x 4” x 1.5”. The non-swivel clip is attached to the top of the toy and may be used to hook the product to a backpack, belt loop, zipper, or other such items. The clip is not designed to be a key ring and cannot securely hold metal keys, but rather enhances the play value of the toy since it can be easily manipulated when fastened to another object. The toys are principally designed for the amusement of children ages 5 and older. The applicable subheading for the “Gund Plush Characters with Plastic or Metal Clip” kit 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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