CBP Proposes Tariff Increase of 5.3% for Anti-Stress Figures
April 9, 2021 | The Toy Association has learned that U.S. Customs and Border Protection (CBP) is proposing to reclassify polyurethane anti-stress figures as plastic statuettes (5.3 percent duty) rather than as toys (duty-free).
CBP’s explanation is that these items are not toys because their principal use is “neither for nor intended as amusement.” CBP has historically held that polyurethane anti-stress figures not in the shape of balls are “merely decorative articles of plastics.”
Classification of these items would move from HTSUS 9503.90.0030 (toys; duty-free) to HTSUS 3926.40.00 (plastic statuettes; 5.3 percent duty). Ruling NY A81640 would be revoked and rulings NY B83710 and NY B86962 would be modified to reflect this change.
Comments on the CBP’s proposed reclassification of anti-stress figures may be submitted to CBP by April 30. The Toy Association will be submitting comments on behalf of the toy community. Questions and feedback on this matter may be directed to Alan Kaufman, The Toy Association’s senior vice president of technical affairs.