The tariff classification of a 3-dimensional plush toy from China

N346790 March 25, 2025 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9903.01.24 Donna Huggins Franco Manufacturing Co. Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a 3-dimensional plush toy from China Dear Ms. Huggins: In your letter submitted on March 14, 2025, you requested a tariff classification ruling. Photographs and a description of the 3-dimensional plush toy, “Reindog,” style number PC528, were submitted with your request. The item depicts a fictional character named “Reindog” from the Warner Bros. Interactive Entertainment series, Multiverse. The plush toy is a full-bodied, three-dimensional dog with antlers that measures approximately 23” x 6” x 14.” It is constructed from 100% polyester dyed knit fabric and polyester fill, sewn together. The “Reindog” stuffed animal is principally designed for the amusement of children 3 years of age and older. In your request, you suggest classification of this product as a toy in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “Reindog,” style number PC528, 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9503.00.0073, HTSUS, listed above. 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. Sincerely, Steven A. Mack Director National Commodity Specialist Division