In the March 31, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify polyurethane anti-stress figures as plastic statuettes under HTSUS 3926.40.00 (5.3 percent duty) rather than as toys under HTSUS 9503.90.0030 (duty-free). CBP explains that these items are not toys because their principal use is neither for nor intended amusement. In addition, CBP has historically held that polyurethane anti-stress figures not in the shape of balls are merely decorative articles of plastics.
Ruling NY A81640 would be revoked, and rulings NY B83710 and NY B86962 would be modified, to reflect this change. Comments are due by April 30.
For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email. Click here to register for ST&R’s April 6 webinar on the basics of classification.
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