CLA-2-95:OT:RR:NC:N4:424
Mr. Rob Huff
Jay Franco And Sons
3 Park Ave
New York, NY 10016
RE: The tariff classification of a plush toy stuffed with a throw blanket from China
Dear Mr. Rob Huff:
In your letter submitted on November 7, 2023, you requested a tariff classification ruling. Photographs and a description of “Stitch,” an oversized plush toy Disney character, SKU Number Q3/23L28689, were submitted with your inquiry.
The item features a plush stuffed animal character recognizable as “Stitch” of the Disney “Lilo and Stitch” series. It is comprised of a full-figured 100% polyester plush stuffed animal which measures 39 inches tall and contains a polyester throw blanket in its body. The blanket is stored inside a compartment in the toy’s belly and is accessible through a 15 inch plastic zipper located at the base of the body. The blanket features a repeat print of “Stitch,” and his mate “Angel,” and measures 30 inches by 20 inches. The stuffed toy features a three-dimensional head with extra-large ears, short arms and legs, and a small round tail. The item is principally designed for the amusement of children ages 3 years and older.
General Rule of Interpretation 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The item is considered a composite good. This office regards the plush toy as imparting the essential character, whether by virtue of bulk or value, and will therefore classify the article as such.
The applicable subheading for the plush stuffed animal “Stitch,” with an enclosed throw blanket, SKU Number Q3/23L28689, will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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 https://hts.usitc.gov/current.
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 Customs office prior to importation.
The holding set forth above applies only to the specific factual situation and merchandise description as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP.
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, please contact National Import Specialist Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division