CLA-2-95:OT:RR:NC:N4:424
Mr. Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a stuffed toy inside a zippered pouch from China
Dear Mr. Kopp:
In your letter submitted May 14, 2024, you requested a tariff classification ruling.
Samples of the Spooky Village Halloween-themed mini plush characters, enclosed in zippered pouches were submitted with your inquiry.
The product under consideration, CVS Pharmacy item # 333262, is an assortment of three Halloween- themed zippered plush character pouches that contain a mini plush toy. The pouch is round in shape with a center zippered closure. Each pouch measures 4.5” (H) x 4.75” (W) x 3” (D) and features a plastic clip that can be connected to another item, such as a backpack. The pouch, when unzipped, reveals a small plush toy creature inside, whose dimensions are 4.25” (H) x 4” (W) x 2.5” (D). The plush parts of this item are made from 100% polyester. You state that this item will be marketed and sold exclusively for Halloween in the seasonal aisle of the store, however, as per previous Customs’ rulings these items do not qualify as being festive articles.
You further state that the products are principally designed for the amusement of children ages 3 and up and suggest classification of the zippered pouch and its contents in 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We disagree in part. Although the toy and the zippered pouch are packaged together for retail sale, they are not considered a set for tariff purposes since each item may be used alone for distinctly different activities. The plush toy character can be used for standalone play; however, the pouch has no special shape or incorporated features that would contribute to a child’s amusement, rather it is designed to provide storage, protection, portability, and organization to a variety of small items. Due to the independent nature of the toy and plush zippered pouch, they will be classified separately.
The applicable subheading for the plush toy character 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.
The applicable subheading for the pouch will be 4202.92.9100, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The general duty rate will be 17.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.92.9100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate 9903.88.03 of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., in addition to subheadings 4202.92.9100, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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