CLA-2-95:OT:RR:NC:N4:424
Mr. Craig K. Hickam
AGI Logistics USA LLC
230-59 International Airport Center Blvd
Suite 270
Jamaica, NY 11413
RE: The tariff classification of two plush toys from China
Dear Mr. Hickam:
In your letter submitted January 6, 2011, you requested a tariff classification ruling on behalf of Global Holdings Inc.
Samples of two plush toys were submitted with your inquiry. The first product is a stuffed plush representation of the Mario character from the Nintendo game Super Mario. The item has a very limited capacity zippered compartment, an attached hanging loop and attached adjustable webbing back straps. The second item is a stuffed plush representation of the Yoshi character also from the Super Mario game. As with the preceding product, it includes a very limited capacity zippered compartment, a hanging loop and attached webbing back straps. The amusement value of the two items far outweighs the functionality of the products as backpacks as the zippered pockets have minimal storage capability and are incapable of storing anything other than tiny, non-bulky articles. The plush toys are designed for the amusement of children between 3 to 5 years of age. The samples will be returned as requested.
The applicable subheading for the two plush toys representing Mario and Yoshi will be 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled 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 http://www.usitc.gov/tata/hts/.
Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division