CLA-2-95:OT:RR:NC:N4:424
Ms. Jane Kim
VIP Customs Service Inc.
1225 W. 190th St #305
Gardena, CA 90248
RE: The tariff classification of a Plush Toy Turtle/Cushion from Indonesia
Dear Ms. Kim:
In your letter dated January 9, 2012, you requested a tariff classification ruling on behalf of Aurora World, Inc.
A sample of the “Plush Toy Turtle Cushion-Like Figure” was received with your inquiry. The product is a combination stuffed toy turtle measuring approximately 12” long and a rectangular pillow that measures 10” wide x 12” long. Once a zippered closure on the pillow is opened and turned inside out, the partially stuffed pillow becomes the stuffing that fills a three-dimensional depiction of a turtle. The item is constructed in a green plush fabric and the pillow is embroidered with the word “SeaWorld” on its front. The “Plush Toy Turtle Cushion-Like Figure” is designed for children three years of age and up.
The “Plush Toy Turtle Cushion-Like Figure” consists of a stuffed turtle and a pillow component. Since no essential character can be determined, both items will be classified according to GRI 3(c) which states that when goods cannot be classified by reference to either GRI 3(a) or 3(b), they will be classified under the heading which occurs last in numerical order among those which equally merit consideration. Therefore, being that heading 9503 appears after heading 9404, it will be classified as a toy.
The applicable subheading for the “Plush Toy Turtle Cushion-Like Figure” 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 http://www.usitc.gov/tata/hts/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division