U.S. Customs and Border Protection (CBP) has proposed reclassifying polyurethane anti-stress figures as plastic statuettes, which carry a 5.3-percent duty, rather than as toys, which are duty-free.

CBP says that these products are not toys because their principal use is “neither for nor intended as amusement.” Historically, CBP has 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. Written comments are to be addressed to U.S. Customs and Border Protection, Office of Trade, Regulations and Rulings, Attention: Erin Frey, Commercial and Trade Facilitation Division, 90 K St., NE, 10th Floor, Washington, DC 20229–1177. Due to the COVID-19 pandemic, CBP is also allowing commenters to submit electronic comments to the following email address: 1625Comments@cbp.dhs.gov. All comments should reference the title of the proposed notice at issue and the Customs Bulletin volume, number and date of publication.