The tariff classification of the “Anti-Stress Person” from China

N288409 August 17, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Castronova Walgreens 304 Wilmont Rd. MS 3163 Deerfield, IL 60015 RE: The tariff classification of the “Anti-Stress Person” from China Dear Mr. Castronova: In your letter dated July 14, 2017, you requested a tariff classification ruling. A sample of the “Anti-Stress Person,” Walgreen’s Item Code (WIC) 987301, was received with your inquiry. The product consists of a stress-relief item in the shape of a person. The object is a 3-dimensional full figured person with head, arms and legs. Printed on the person’s face are glasses and a smile, while the word “BOSS” is printed across the chest. The item suggests that bosses are a source of stress, and by squeezing the object the user can release his or her stress in an amusing manner. The outer surface of the Anti-Stress Person is made of natural latex rubber while the inside is filled with a maltose corn syrup-based liquid that provides the squishy feeling for stress-relief. The top of the person’s head contains an ABS plastic cap to hold in the liquid. The item measures approximately 4.5”(L) x 3”(W) and is principally designed for the amusement of children and adults ages 8 and older. The applicable subheading for the “Anti-Stress Person” will be 9503.00.0073, Harmonized Tariff Schedule of the. 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 roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division