The tariff classification of a children’s plush ladybug stuffed toy from China

N361456June 1, 2026CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification
TARIFF NO.: 9503.00.0073
King JinShanghai Hua Wei Arts & Crafts Manu. Co. Ltd.No.469 YinXi Rd, Jiuting Town,Songjiang, ShanghaiRE: The tariff classification of a children’s plush ladybug stuffed toy from ChinaDear Mr. Jin:In your letter dated
May 12, 2026
, you requested a tariff classification ruling.A photograph and a description of a plush ladybug stuffed toy was submitted with your inquiry.The toy ladybug, item # PT86166, is a full-bodied plush stuffed toy featuring embroidered eyes and mouth, heart-shaped antenna tips, and soft stuffed wings.It measures approximately 7” in length and it is principally designed for the amusement of children 3 years of age and older.The applicable subheading for the plush ladybug, item number PT86166, will be 9503.00.0073, HarmonizedTariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars, andsimilar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’sproducts’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use bypersons: 3 to 12 years of age.” The general rate of duty will be Free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division