A87231 A8 Ruling Active

The tariff classification of a plush polar bear with a stuffed head from China.

Issued September 9, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0020

Headings: 9503

Product description

The tariff classification of a plush polar bear with a stuffed head from China.

Full text

NY A87231 September 09, 1996 CLA-2-95:RR:NC:FC:224 A87231 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Kimber H. Boyer, Jr. Trillium Inc. 161 W. Annandale Road Falls Church, VA 22046 RE: The tariff classification of a plush polar bear with a stuffed head from China. Dear Mr. Boyer: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : August 27, 1996 DESCRIPTION OF MERCHANDISE : The article is identified as a polar bear with a three dimensional stuffed head, and a two dimensional body. The polar bear toy is one of four styles. The other three styles are a brown bear, a black bear, and a panda bear. The exterior fabric is acrylic plush, while the interior is muslin in the neck sleeve and 100% polyester stuffing in the head and neck sleeve. The item may be used as a child's pillow when watching television, for instance, however its amusement value outweighs its functional value. Sample is being returned, as requested. HTS PROVISION : Other toys;...and accessories thereof (con.): Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other...Toys not having a spring mechanism: Other. HTS SUBHEADING : 9503.49.0020 RATE OF DUTY : Free A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this 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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