815071 81 Ruling Active

The tariff classification of a stuffed toy bear from China.

Issued September 26, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

The tariff classification of a stuffed toy bear from China.

CBP rationale

The applicable subheading for the stuffed toy bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys.

Full text

NY 815071 September 26, 1995 CLA-2-95:R:N7:224 815071 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Lori Aldinger Rite Aid Corp. P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a stuffed toy bear from China. Dear Ms. Aldinger: In your letter dated September 10, 1995, you requested a tariff classification ruling. You are requesting the tariff classification of a stuffed toy bear, referred to in your ruling request as a "9 Inch Valentine Corduroy Kid". The toy bear, which is nine inches in height, is a plush bear trimmed with plain red fabric, red corduroy fabric, and Valentine heart fabric. The item will be imported in both boy and girl styles. The submitted sample (the girl style) is wearing a dress and hair ribbon, with a bow at the neck. The boy bear will be in shirt and pants, with a bow tie. The bear, Rite Aid item number 960005, is part of Rite Aid's 1996 Valentine seasonal program. The applicable subheading for the stuffed toy bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Toys representing animals and non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys". The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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