The tariff classification of the “Catnip Cuddle” doll and the “Stuffed Sea Guppy” fish-shaped pillow from China

N329523 December 2, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Donna Huggins Franco Manufacturing Co., Inc. 555 Prospect St. Metuchen, NJ 08840 RE: The tariff classification of the “Catnip Cuddle” doll and the “Stuffed Sea Guppy” fish-shaped pillow from China Dear Ms. Huggins: In your letter dated November 22, 2022, you requested a tariff classification ruling. Photographs and descriptions of “Catnip Cuddle,” item number PC235T, a stuffed doll in the form of a cat, and “Stuffed Sea Guppy,” item number PC237T, a fish shaped pillow, were submitted with your inquiry. The first product under consideration, “Catnip Cuddle,” is a stuffed doll representing a cat character wearing a pink hoodie. The doll measures 19” tall and is constructed from 100% polyester fiber fabric and filling. The cat is a full-figured plush doll with a head, face, torso, legs and feet. The item is principally designed for the amusement of children 3 years of age and older. We are unable to rule on the “Stuffed Sea Guppy” fish-shaped pillow, item number PC237T. The classification of this item involves an issue currently under review at Headquarters. This office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. In light of the prohibition set out in 19 C.F.R. Part 177, and as the instant classification is closely related to the issue pending at Headquarters, we are unable to issue a tariff classification ruling to you with respect to this item. When the issue before Headquarters has been completed, you may resubmit your request for a prospective ruling. You suggest classification of the “Catnip Cuddle,” item number PC235T, as a toy under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “Catnip Cuddle,” item number PC235T, 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