R02569 R0 Ruling Active

The tariff classification of a stuffed toy attached to a key ring from China

Issued September 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as a seven inch Plush Heart Keychain, item number 328613. The plush toy has a heart shaped face with embroidered eyes and a mouth. In addition, arms and legs are attached to the heart shaped head. Although the product incorporates a functional key ring, the article’s main purpose is to amuse (note the whimsical appearance). The size of the attached plush toy (7 inches) renders the whole item impractical for use as a key ring. It would be cumbersome to carry in one’s pocket. The proper classification will be in Chapter 95 of the HTS, as a stuffed toy representing a non-human creature. A photocopy of the item was submitted, in lieu of samples.

CBP rationale

The applicable subheading for the Plush Heart Toy on a Keychain, item #328613, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof.

Full text

NY R02569 September 23, 2005 CLA-2-95:RR:NC:2:224 R02569 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Cheryl Santos CVS Pharmacy 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a stuffed toy attached to a key ring from China Dear Ms. Santos: In your letter dated September 14, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a seven inch Plush Heart Keychain, item number 328613. The plush toy has a heart shaped face with embroidered eyes and a mouth. In addition, arms and legs are attached to the heart shaped head. Although the product incorporates a functional key ring, the article’s main purpose is to amuse (note the whimsical appearance). The size of the attached plush toy (7 inches) renders the whole item impractical for use as a key ring. It would be cumbersome to carry in one’s pocket. The proper classification will be in Chapter 95 of the HTS, as a stuffed toy representing a non-human creature. A photocopy of the item was submitted, in lieu of samples. The applicable subheading for the Plush Heart Toy on a Keychain, item #328613, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →