The tariff classification of Plush Heart toys from China
Issued July 23, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0000
Headings: 9503
Product description
You are requesting the tariff classification on an item that is described as a Valentine 5” Plush Heart, item W78J03540. The article is a toy that represents a non-human creature (a heart with arms and legs). The outer surface is a velour fabric, and the heart is stuffed with PVC pellets. Because the stuffing in the heart is not constructed of a textile material, 9503.41.0000 (HTS) will not be the correct tariff classification number. Rather, the product will be classified in 9503.49.0000 (HTS), other toys representing non-human creatures. A copy of a photograph of the item was submitted, in lieu of a sample.
CBP rationale
The applicable subheading for the Valentine Plush Heart, item W78J03540, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures.
Full text
NY R00537 July 23, 2004 CLA-2-95:RR:NC:2:224 R00537 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Ave Fort Lauderdale, FL 33301 RE: The tariff classification of Plush Heart toys from China Dear Mr. Crago: In your letter dated July 7, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Valentine 5” Plush Heart, item W78J03540. The article is a toy that represents a non-human creature (a heart with arms and legs). The outer surface is a velour fabric, and the heart is stuffed with PVC pellets. Because the stuffing in the heart is not constructed of a textile material, 9503.41.0000 (HTS) will not be the correct tariff classification number. Rather, the product will be classified in 9503.49.0000 (HTS), other toys representing non-human creatures. A copy of a photograph of the item was submitted, in lieu of a sample. The applicable subheading for the Valentine Plush Heart, item W78J03540, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Big Fat Pig Bank from China
The tariff classification of a "Rub-a-Dub-Dub" from China
The tariff classification of Bobble Headz from China
The tariff classification of a toy dinosaur from China
The tariff classification of a toy gorilla from China
The tariff classification of a toy lizard from China
The tariff classification of a Test Tube Alien from China
The tariff classification of toy animals from China
The tariff classification of a toy teddy bear radio/ speaker combination item from China
The tariff classification of a Test Tube Alien from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →