CLA-2-95:OT:RR:NC:N4:424
Yunxia Shao
Hongkong GMS International Co., LTD
Futong building, No.168, Shengli Road,
Chongchuan District,
Nantong City, China 226014
RE: The classification and country of origin of a plush toy
Dear Yunxia Shao:
In your letter submitted on March 28, 2025, you requested a binding ruling for a classification and country of
origin determination regarding a plush toy. Photographs and a description of a plush toy were submitted with
your inquiry.
The product under consideration, identified as item number SP2501, is a plush character which [RB1]resembles
a reindeer. The plush toy is a full-bodied, three-dimensional reindeer with antlers that measures
approximately 16” x 13” x 18.” It is constructed from 100% polyester dyed knit fabric and polyester fill,
sewn together.
You state that polyester fabric is sourced from China and shipped in rolls to Cambodia. In Cambodia, the
fabric is cut to shape, embroidered and sewn to form the body of the plush toy. Polyester fiber-fill stuffing,
sourced from Cambodia (and/or China), is used to fill the body and then sewn closed. The item is finished
with hang tag labels. The packaging materials, including the labels, hangtags, and master carton are all
sourced from Cambodia. The finished product is then shipped to the United States.
ISSUE:
What is the classification and country of origin of the plush stuffed reindeer toy?
CLASSIFICATION:
Consistent with Headquarters Ruling Letter (“HQ”) H337896, dated November 19, 2024, and HQ H330361,
dated September 26, 2024, the applicable subheading for the reindeer plush toy will be subheading
9503.00.0073, Harmonized Tariff Schedule of the United 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.
COUNTRY OF ORIGIN
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In order to determine whether a substantial transformation occurs when components of various origins are
assembled into completed products, all factors such as the components used to create the product and
manufacturing processes that these components undergo are considered in order to determine whether a
product with a new name, character, and use has been produced. No one factor is decisive, and assembly
operations that are minimal will generally not result in a substantial transformation.
With respect to the scenario described above, the fabrics composing the toy’s body shell are sourced from
China and shipped to Cambodia in rolls (i.e., uncut and not sewn to shape). The plush toy is then cut and
sewn in Cambodia. It is the process of cutting and sewing into shape that determines the character of the
plush reindeer toy. Therefore, the fabric sourced in China and shipped to Cambodia in rolls undergoes a
substantial transformation by being cut and sewn into shape as the plush reindeer toy. Therefore, based on
the information submitted, the country of origin of the plush reindeer toy is Cambodia.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin,
fiber content, and other information that must appear on many textile items. You should contact the Federal
Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580,
for information on the applicability of these requirements to this item. Information can also be found at the
FTC website www.ftc.gov.
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).
Should it be subsequently determined that the information furnished is not complete and does not comply
with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a
change in the facts previously furnished, this may affect the determination of country of origin. Accordingly,
if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be
submitted in accordance with 19 CFR 177.2.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division