R00873 R0 Ruling Active

The tariff classification of plush animal computer screen cleaners from China

Issued October 13, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The items in question are described as plush animal computer screen cleaners. They are made of 100 percent polyester fibers and stuffed with polypropylene pellets. You indicate that the cow measures 7” x 6” x 2½”, the pig measures 7¼” x 5” x 2¼”, and the frog measures 7” in diameter x 2¼”. We note that these items are not classifiable under subheading 9503.41, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures. They are not intended to be used as toys and their use to clean would make them too dirty and dusty to be used as toys. Also, the polypropylene pellets make them unsafe for children and thus unusable as toys. We also note that these items are not classifiable under subheading 6307.10, HTS, which provides for other made up articles, including floorcloths, dishcloths, dusters and similar cleaning cloths. These stuffed animals are, in fact, more than cloths.

CBP rationale

The applicable subheading for the plush animal screen cleaners will be 6307.90.9889, HTS, which provides for other made up textile articles, other.

Full text

NY R00873 October 13, 2004 CLA-2-63:RR:NC:N3:351 R00873 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Michael Mason Import Compliance Manager LTD Commodities LLC 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of plush animal computer screen cleaners from China Dear Mr. Mason: In your letter dated September 29, 2004, you requested a tariff classification ruling. The items in question are described as plush animal computer screen cleaners. They are made of 100 percent polyester fibers and stuffed with polypropylene pellets. You indicate that the cow measures 7” x 6” x 2½”, the pig measures 7¼” x 5” x 2¼”, and the frog measures 7” in diameter x 2¼”. We note that these items are not classifiable under subheading 9503.41, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures. They are not intended to be used as toys and their use to clean would make them too dirty and dusty to be used as toys. Also, the polypropylene pellets make them unsafe for children and thus unusable as toys. We also note that these items are not classifiable under subheading 6307.10, HTS, which provides for other made up articles, including floorcloths, dishcloths, dusters and similar cleaning cloths. These stuffed animals are, in fact, more than cloths. The applicable subheading for the plush animal screen cleaners will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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