CLA-2-95:OT:RR:NC:N4:424
Mr. Richard Wadiri
Naito International Corp.
275 Tenafly Road
Tenafly, NJ 07670
RE: The tariff classification of a plush toy piñata from China
Dear Mr. Wadiri:
In your letter dated December 10, 2018, you requested a tariff classification ruling on behalf of Naito International Corp.
A sample of the “Pack and Pop Plush Piñata”, item AC7642, was received with your inquiry and will be returned to you under separate cover. The product is described as plush toy with an internal pocket that can also serve as a reusable piñata and/or for the storage of small items. The product sample under review is a stuffed toy donkey measuring approximately 18” long and 9” in height and constructed of 100% polyester material. The colorful pattern and motif of the plush animal figure resemble that of a traditional piñata. The underside of the plush toy features a zipper closure as well as a hook and loop type closure that exposes an internal hollow bladder. When in use as a piñata, the bladder may be filled with candy and then secured using the hook and loop closure. This allows the internal pocket to open and release the contents when struck like a traditional piñata. The product literature provided also indicates that the zipper closure is provided for a child to securely store small items inside the plush toy product when not in use as a piñata. The “Pack and Pop Plush Piñata” is principally designed for the amusement of children ages 3 and older.
The applicable subheading for the “Pack and Pop Plush Piñata” 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.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division