A84902 A8 Ruling Active

The tariff classification of an Easter wreath from Korea.

Issued June 21, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

The tariff classification of an Easter wreath from Korea.

CBP rationale

The applicable subheading for the Easter wreath will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures.

Full text

NY A84902 June 21, 1996 CLA-2-95:RR:NC:FC:224 A84902 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Steve Kim Westpeak Int'l Corp. Suite 413 20331 Bluffside Circle Huntington Beach CA 92646 RE: The tariff classification of an Easter wreath from Korea. Dear Mr. Kim: In your letter dated June 12, 1996, you requested a tariff classification ruling. The sample consists of a plush toy representation of a bunny measuring approximately 11 1/2 inches connected to a decorated circular backing made primarily of textile material. The wreath measures approximately 13 1/2 inches in diameter. Each component, the wreath portion and the toy stuffed animal, contributes equally to the aesthetic value and the attraction of this composite good and accordingly, the wreath shall be classified under the tariff heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the Easter wreath will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys. The rate of duty will be free. This ruling is being issued under the provisions of Part 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 Tom McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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