The tariff classification of a bear with shirt and bear shirts imported separately from China.
Issued January 20, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0060, 9503.41.0010
Headings: 9503
Product description
You are requesting the tariff classification on two items. The first item is a plush stuffed teddy bear wearing a cotton T-shirt. You are also inquiring about the tariff classification on the bear T-shirt when imported separately. The first item, the bear wearing the shirt, would be classified as a stuffed toy, while the second item, the bear T-shirt, would be classified as an accessory to the stuffed toy, provided that the T-shirts are made specifically and exclusively for the stuffed bear.
CBP rationale
The applicable subheading for the stuffed bear wearing a T-shirt will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures. The applicable subheading for the bear T-shirts imported separately will be 9503.41.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.
Full text
NY D86590 January 20, 1999 CLA-2-95:RR:NC:2:224 D86590 CATEGORY: Classification TARIFF NO.: 9503.41.0010; 9503.41.0060 Darrel Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: The tariff classification of a bear with shirt and bear shirts imported separately from China. Dear Mr. Sekin: In your letter dated January 12, 1999, you requested a tariff classification ruling, on behalf of Yippie-Yi-Yay Distributors, your client. You are requesting the tariff classification on two items. The first item is a plush stuffed teddy bear wearing a cotton T-shirt. You are also inquiring about the tariff classification on the bear T-shirt when imported separately. The first item, the bear wearing the shirt, would be classified as a stuffed toy, while the second item, the bear T-shirt, would be classified as an accessory to the stuffed toy, provided that the T-shirts are made specifically and exclusively for the stuffed bear. The applicable subheading for the stuffed bear wearing a T-shirt 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 and parts and accessories thereof...Stuffed toys.” The rate of duty will be free. The applicable subheading for the bear T-shirts imported separately will be 9503.41.0060, 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 and parts and accessories thereof...Parts and accessories.” 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, Robert B. Swierupski Director, National Commodity Specialist Division
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