&&The Olly and Friends Pink Stuffed Pony, is a plush stuffed pony which features white faux fur along the neck and tail. This article is made of 100% polyester that is covered in decorative sequins. It has a small 4 inch opening with a zipper closure at the top and includes a shoulder chain strap.

Clasificación SA

9503.00.90.51

Razonamiento CBSA

&&You have proposed classification under HS 9503.00.90.51 which provides for, “other toys”, “stuffed, plush-covered”. This stuffed plush pony has a small opening pouch with zipper closure to allow children to carry small objects, however the amusement value of this item outweighs its functionality as a bag. As such, the plush stuffed pony is properly classified as a toy under the Customs Tariff.

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