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 plush toy, “Bluey,” and a throw blanket from China
Dear Mr. Rob Huff:
In your letter submitted on November 21, 2023, you requested a tariff classification ruling. Photographs and a description of a plush toy and throw blanket, SKU Number JFA18-10/23L044202, were submitted with your inquiry.
The item features a 9” tall plush stuffed puppy recognizable as “Bluey,” a character from an animated preschool television series. The full-figured polyester stuffed animal comes with a “Bluey” motif 40 inches x 50 inches woven polyester blanket. Plastic ties tacked onto each paw of the plush puppy hold the blanket securely between the toy’s arms until the ties are removed by the consumer after purchase. The item is principally designed for the amusement of children ages 3 years and older.
In your letter, you suggest the stuffed animal and blanket should be classified under the toy provision 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. We disagree in part. Due to the independent nature of the stuffed animal and the blanket, each will be classified separately. The products are not considered sets or composite goods for tariff purposes since they are easily separated from one another, and each may be used alone.
The applicable subheading for the blanket will be 6301.40.0010, HTSUS, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers…Woven.” The rate of duty will be 8.5% ad valorem.
The applicable subheading for the plush stuffed animal “Bluey,” SKU Number JFA18-10/23L044202, will be 9503.00.0073, 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