A87325 A8 Ruling Active

The tariff classification of a carry case and a small teddy bear from China.

Issued October 1, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.99.9000, 9503.49.0020

Headings: 4202, 9503

Product description

Included in the case is one little teddy bear and a two-sided play mat case divider with picnic and playground graphics. The play mat in an integral part of the case and will be classified as such. The case is primarily designed for a portable means of providing storage and protection to the small figures. The case measures approximately 11" x 8" x 3" with a plastic carrying handle. It is secured by means of a plastic lift-lock fastener. Your sample is being returned as you requested.

CBP rationale

The applicable subheading for the carry case of molded plastic will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides in part for other bags and containers, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the little teddy bear will be 9503.49.0020, HTS, which provides for "Other toys;.

Full text

NY A87325 October 1, 1996 CLA-2-42:RR:NC:WA:341 A87325 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 9503.49.0020 Ms. Pamela Dalton HASBRO, Inc. 1027 Newport Ave. P.O. Box 1059 Pawtucket, RI 02862-1059 RE: The tariff classification of a carry case and a small teddy bear from China. Dear Ms. Dalton: In your letter dated August 28, 1996, you requested a tariff classification ruling for a carry case and a small teddy bear. The sample submitted, identified as product number 65384, described as a "Teddy Carry Case", is a carry case constructed of molded plastic with 18 compartments designed to display collectable bear products. Included in the case is one little teddy bear and a two-sided play mat case divider with picnic and playground graphics. The play mat in an integral part of the case and will be classified as such. The case is primarily designed for a portable means of providing storage and protection to the small figures. The case measures approximately 11" x 8" x 3" with a plastic carrying handle. It is secured by means of a plastic lift-lock fastener. Your sample is being returned as you requested. The applicable subheading for the carry case of molded plastic will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides in part for other bags and containers, other, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the little teddy bear will be 9503.49.0020, HTS, which provides for "Other toys;... and accessories thereof: Toys representing animals... and parts and accessories thereof... Other... Toys not having a spring mechanism: Other." 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 Kevin Gorman at 212-466-5893. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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