803133 80 Ruling Active

The tariff classification of a girl's nightshirt from Macau and a toy bear from China.

Issued November 14, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.32.0025, 9503.41.1000

Headings: 6108, 9503

Product description

The submitted samples, no style number indicated, is described as follows: 1. A girl's polyester knit nightshirt. The garment features a rib knit scoop neckline, short elasticized sleeves, and a hemmed ruffled bottom. 2. A plush textile stuffed toy bear measuring approximately 8" in height. The item is musical and features a satin hat with "Happy Birthday" printed around the top, red circular fabric, with the words "Squeeze Me", which activates the musical feature, and is attached at the chest area. Your letter did not indicate the size(s) that the nightshirt will be imported. In a telephone conversation with you on November 10, 1994, you indicated that the garment will be imported in girl's sizes 4-14. We are returning your samples as you requested.

CBP rationale

The applicable subheading for the shirt will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' nightdresses and pajamas, of man-made fibers, girls', other. The applicable subheading for the bear will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: stuffed toys.

Full text

NY 803133 November 14, 1994 CLA-2-61:S:N:N5:358 803133 CATEGORY: Classification TARIFF NO.: 6108.32.0025; 9503.41.1000 Ms. Helene Urbaitel Inner World 30 E. 33rd. Street New York, NY 10016 RE: The tariff classification of a girl's nightshirt from Macau and a toy bear from China. Dear Ms. Urbaitel: In your letter dated October 13, 1994, you requested a tariff classification ruling. The submitted samples, no style number indicated, is described as follows: 1. A girl's polyester knit nightshirt. The garment features a rib knit scoop neckline, short elasticized sleeves, and a hemmed ruffled bottom. 2. A plush textile stuffed toy bear measuring approximately 8" in height. The item is musical and features a satin hat with "Happy Birthday" printed around the top, red circular fabric, with the words "Squeeze Me", which activates the musical feature, and is attached at the chest area. Your letter did not indicate the size(s) that the nightshirt will be imported. In a telephone conversation with you on November 10, 1994, you indicated that the garment will be imported in girl's sizes 4-14. We are returning your samples as you requested. The applicable subheading for the shirt will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' nightdresses and pajamas, of man-made fibers, girls', other. The rate of duty will be 17% ad valorem. The applicable subheading for the bear will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: stuffed toys. The rate of duty will be 6.8% ad valorem. The shirt falls within textile category designation 651. Based upon international textile trade agreements, products of the Costa Rica are presently not subject to quota restraints nor visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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