The tariff classification of a fabric toy house and stuffed bears from China

NY 895439 March 18, 1994 CLA-2-95:S:N:N8:225 895439 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. David M. Rickert E. Besler & Company P.O. Box 66361 Chicago, Illinois 60666-0361 RE: The tariff classification of a fabric toy house and stuffed bears from China Dear Mr. Rickert: In your letter dated February 18, 1994, received in this office on March 3, 1994, you requested a tariff classification ruling on behalf of your client LTD Commodities, Inc. A sample of the "Fabric Bear Christmas House" accompanied your inquiry. Made of cotten material and lightly padded with polyfill, the house measures 12 1/2" high, by 10 1/2" long, by 8 1/4" wide. Included with the house are three stuffed bears and several pieces of soft, foam filled, furniture. The bears, measuring under 7 " in height, are outfitted in red stocking hats. Mama bear wears a red and white dress, while papa bear and baby bear wear a red bow tied at the neck. Furniture consists of a bed with blanket and pillow, sofa, armchair and matching cushion. In addition to hook and loop closure material, zippers are used to secure all four walls to the roof of the house. After play activity, the house and its contents, may be hand carried by means of a textile strap attached to the roof. The above described toy set is not subject to quota restraints or visa requirements. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met. The applicable subheading for the "Fabric Bear Christmas House" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. The rate of duty will be 6.8 percent ad valorem. 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