B85232 B8 Ruling Active

The tariff classification of a wrapped gift that converts into a stuffed toy from China.

Issued May 1, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

The tariff classification of a wrapped gift that converts into a stuffed toy from China.

Full text

NY B85232 May 1, 1997 CLA-2-95:RR:NC:2:224 B85232 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Jeanette Childs Sears, Roebuck and Co. 3333 Beverly Road, BC-203-A Hoffman Estates, IL 60179 RE: The tariff classification of a wrapped gift that converts into a stuffed toy from China. Dear Ms. Childs: This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 16, 1997 DESCRIPTION OF MERCHANDISE : The article is identified as a 100 % man made fiber item that has the appearance of a wrapped gift with a zipper on the bottom. When the item is reversed and zipped closed, it becomes a stuffed bear. This item will be a free gift with a purchase. The item is considered a composite good, the essential character of which is imparted by the stuffed animal. The sample will be returned, as requested. HTS PROVISION : Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys. HTS SUBHEADING : 9503.41.0010 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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