The tariff classification of 3-dimensional plush toys from China

N348789 May 21, 2025 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9903.01.24; 9903.01.63 Donna Huggins Franco Manufacturing Co. Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of 3-dimensional plush toys from China Dear Ms. Huggins: In your letter submitted on May 8, 2025, you requested a tariff classification ruling. Samples of two 3-dimensional plush toys, “MINIVERSE Cheeseburger,” style number PC436G, and “MINIVERSE Happy Shrimp,” style number PC438G, were submitted with your request. The plush toys are made of 100% polyester knit fabric and stuffed with polyester fiber fill. The MINIVERSE Cheeseburger measures 16” x 10” x 16” and consists of 3 pieces that Velcro to one another forming a complete plush character with felt sunglasses and a smile. The top portion is the “bun”, the middle is the “cheese, patty, lettuce, and ketchup,” followed by the bottom “bun” in a “SNACKY SNACK wrapper” made of felt. The MINIVERSE Happy Shrimp measures 19” x 7” x 10” and consists of 3 pieces that Velcro to one another forming a complete plush toy depicting a shrimp sushi roll. The top portion is the “shrimp,” the middle is a rice character with an embroidered smiling face, and both are wrapped in a fabric “seaweed” printed with the phrase “100% GOOD STUFF.” Both plush toys are 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 “MINIVERSE Cheeseburger,” style number PC436G, and “MINIVERSE Happy Shrimp,” style number PC438G, 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. Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 10 percent. ?Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, 9903.01.63, 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. 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 roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division