Base
C896481998-07-01New YorkClassification

The tariff classification of toy characters from China.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of toy characters from China.

Ruling Text

NY C89648 July 1, 1998 CLA-2-95:RR:NC:2:224 C89648 CATEGORY: Classification TARIFF NO.: 9502.10.0010; 9503.41.0010 Ed Jordan Expeditors Int'l 601 North Nash Street El Segundo CA 90245 RE: The tariff classification of toy characters from China. Dear Mr. Jordan: In your letter dated June 18, 1998, you requested a tariff classification ruling on behalf of Play-by-Play Toys and Novelties. The merchandise consists of toys representing the "Spike" and "Chuckie" characters of the television "Rugrats" production. The 24 inch high Chuckie, model number 90-010R, is stuffed with textile material and the outer shell is made of 100 percent tafetta. The Spike figure, model number 90-010R, is similarly constructed and is 18 inches in height. Both figures have a loop attached to the head to be used for hanging the toys. The applicable subheading for the Spike character will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures. The duty rate will be free. The subheading for the Chuckie character will be 9502.10.0010, HTS, which provides for stuffed dolls representing only human beings and parts and accessories thereof. The duty rate is free. This ruling is being issued under the provisions of Section 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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division