The tariff classification of a plush toy and ceramic flower pot from China

N351659 August 4, 2025 CLA-2-95:OT:RR:NC:N3:356 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 9903.01.24; 9903.01.25 Mr. Alexander Kopp CVS Pharmacy, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plush toy and ceramic flower pot from China Dear Mr. Kopp: In your letter dated July 24, 2025, you requested a tariff classification ruling. Photographs and descriptions of the “Plush in a Planter” were submitted with your inquiry. The article under consideration is the “Plush in a Planter,” CVS item #700056, consisting of a plush toy in a functional ceramic planter. The full-bodied plush toy comes in two styles, a daisy flower with the words "you make my daisy" on the planter and a rose flower with the words "I love you bunches" on the planter. Each plush toy is made of 100% polyester and has a flower shaped head with embroidered facial features, a full body, arms and legs. The daisy measures 7.5" tall and the rose measures 6.5" tall. Each toy is principally designed for the amusement of children 3 years of age and older. Each planter is made of coarse-grained earthenware ceramic, measures 3.75" tall and 3.5" diameter, and has a drainage hole at its base. The item is sold at retail with the plush toy sitting in the planter to mimic the appearance of a potted flower. However, after purchase, the toy and the planter may be separated and used independently of each other for playing and gardening. In your request, you suggest that the plush toy and the ceramic planter be classified together under the toy provision, pursuant to Chapter 95, Note 4, Harmonized Tariff Schedules of the United States (HTSUS). We disagree. Chapter 95, Note 4, HTSUS, requires that the subject goods have the essential character of toys. In our opinion, neither the plush toy nor the ceramic planter imparts the essential character of item #700056. The applicable subheading for the plush toy will 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. At this time products from all 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, 9903.01.25, in addition to subheading 9503.00.0073, HTSUS, listed above. With regard to your request for a tariff classification ruling on the ceramic planter, this office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise that is currently being reviewed by Regulations and Rulings at Customs Headquarters. Upon publication of a final ruling determination, if you wish, you may resubmit your request for a prospective ruling on the ceramic planter of item #700056. With respect to the ceramic planter, the above referenced file is administratively closed. 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 at https://hts.usitc.gov/current. 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, contact National Import Specialist Maryalice Nowak at maryalice.nowak@cbp.dhs.gov Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division