CLA-2-94:OT:RR:NC:N3:349
Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of cushions from China
Dear Mr. Cervantes:
In your letter dated January 27, 2014 you requested a tariff classification ruling.
You submitted two cushions referred to as Item # 8044 – Whimsy & Wonder Character Plush. They are shaped, appliqued, embroidered and sewn to resemble a daisy and a butterfly. The cushions are approximately 5 inches thick and the butterfly measures 12 x 14 inches while the daisy is 13.5 inches in diameter. The outer surface of the cushion is made from several man-made fiber knit pile fabrics. The daisy has woven fabric appliques. They are stuffed with a polyester fiberfill.
You suggest that the “Whimsy and Wonder Character Plush” should be classified in heading 9503 as you state that they are plush toys and will be sold in the toy aisle of stores. However, on numerous occasions, CBP has ruled that in order to be classified as a toy, the item “must be a full or reasonably full-figured depiction of the animal/creature it seeks to represent, and that figure must be a soft, sculptured edition or an articulation in three dimensions of the head, torso, and appendages of the character being portrayed.” While the items are colorful and contain images of a butterfly and flower, respectively, these items do not meet this requirement. Therefore, the items are not toys principally designed to amuse.
The applicable subheading for the Item 8044 Whimsy & Wonder Character Plush will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 John Hansen at (646) 733-3043.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division