N323790

N323790 February 8, 2022 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 4202.32.9300; 9903.88.03 Ms. Jennifer Cruz-Montoro Animal Adventure 1114 South 5th Street Hopkins, Minnesota 55343 RE: The tariff classification of a plush animal toy and zippered pouch from China Dear Ms. Cruz-Montoro: In your letter dated January 20, 2022, you requested a tariff classification ruling. In the absence of a physical sample, images and product descriptions were relied upon for review. The product under consideration is referred to as a “Pouch Popper” toy. The merchandise consists of a small plush toy figure depicting an animal character and a “small plush carry case.” According to the graphics on the retail packaging, the pouch is designed to provide a home for the stuffed toy. It is further noted that the retail packaging specifies that the product is intended for the amusement of children ages 3 and up. The article, which you referred to as a “small plush carry case,” is a heart-shaped coin purse. In your correspondence, you stated that it is constructed with an outer surface of 100% polyester, a man-made textile fabric. The coin purse has a storage compartment intended to hold coins or other small items. It features a top zippered closure on the one side. The article is designed to provide storage, protection, portability, and organization to coins or other small flat goods. You suggest classification of the “Pouch Popper” stuffed toy and “small plush carry case” in heading 9503. We disagree in part. Although the toy and the zippered pouch are packaged together for retail sale, and you assert that the pouch isn’t constructed to be useful outside of storing the animal, they are not considered a set for tariff purposes since each item may be used alone for distinctly different activities. The plush animal character itself can be used for standalone play. The pouch has no special shape or incorporated features that would contribute to a child’s amusement. Due to the independent nature of the toy and plush zippered pouch, they will be classified separately. The applicable subheading for the stuffed animal character will be 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. The applicable subheading for the coin purse will be 4202.32.9300, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of textile materials: other: of man-made fibers. The rate of duty will be 17.6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.32.9300, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.32.9300, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division