REVOCATION OF TREATMENT RELATING TO THE TARIFF CLASSIFICATION OF DECORATIVE PLUSH FIGURES

In Binding Ruling Letter NY N264243, Customs and Border Protection ("CBP") classified two examples, the "Halloween Mickey Mouse (#63692)" and "Halloween Minnie Mouse (#59937)" in heading 6307, Harmonized Tariff Schedule of the U.S. ("HTSUS"), specifically in subheading 6307.90.9889, HTSUSA (Annotated), which provides for "Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other," with a rate of duty of 7%. CBP has reviewed NY N264243 and has determined the ruling letter to be in error. It is now CBP's position that the decorative plush figures are properly classified, by operation of General Rule of Interpretation ("GRI") 1, in heading 9503, HTSUS, specifically in subheading 9503.00.00, HTSUS, which provides for "toys," with rate of duty of zero.

Before taking this action, consideration will be given to any written comments timely received. Comments must be received on or before December 9, 2016.

Source CBP Bulletin Vol. 50 No. 49 (beginning on Page 59).