The tariff classification of "Little Bear" toys from China.
Issued March 17, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0025
Headings: 9503
GRI rules applied: GRI 3, GRI 3(a)
Product description
You are requesting the tariff classification on three different assortments of “Little Bear” toys, identified as item numbers 42200, 42202, and 42203. Item # 42200 is a 2.5 inch molded plastic representation of the “Little Bear” character. Item # 42202 is a three pack assortment of a little girl (Emily), a cat (Cat), and a duck (Duck). The three molded plastic toys depict Little Bear’s three best friends. Since these three toys are packaged together as a set, and cannot be classified using GRI 3(a), both toy classifications being equal, the three toys will be classified as per GRI 3 (b), using the essential character principle. It has been determined that the essential character of item # 42202 is imparted by the Emily toy which is classified as a doll representing a human being, and therefore, the entire three part set is classified as such. Item # 42203 is a two pack assortment comprised of two 4.25 inch toys representing Little Bear’s parents. The two molded plastic toys depict a mama bear and a papa bear. Each of the three assortments is in a blister card package when sold at retail. The toys are being marketed for ages 24 months and up.
CBP rationale
The applicable subheading for the “Little Bear” toy assortments, item numbers 42200 and 42203 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures. The applicable subheading for item number 42202 (Emily, Cat, and Duck) will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed.
Full text
NY D89138 March 17, 1999 CLA-2-95:RR:NC:2:224 D89138 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Helene Chip Shelcore Toys 347 Elizabeth Ave. Somerset, NJ 08873-1101 RE: The tariff classification of “Little Bear” toys from China. Dear Ms. Chip: In your letter dated March 8, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on three different assortments of “Little Bear” toys, identified as item numbers 42200, 42202, and 42203. Item # 42200 is a 2.5 inch molded plastic representation of the “Little Bear” character. Item # 42202 is a three pack assortment of a little girl (Emily), a cat (Cat), and a duck (Duck). The three molded plastic toys depict Little Bear’s three best friends. Since these three toys are packaged together as a set, and cannot be classified using GRI 3(a), both toy classifications being equal, the three toys will be classified as per GRI 3 (b), using the essential character principle. It has been determined that the essential character of item # 42202 is imparted by the Emily toy which is classified as a doll representing a human being, and therefore, the entire three part set is classified as such. Item # 42203 is a two pack assortment comprised of two 4.25 inch toys representing Little Bear’s parents. The two molded plastic toys depict a mama bear and a papa bear. Each of the three assortments is in a blister card package when sold at retail. The toys are being marketed for ages 24 months and up. The applicable subheading for the “Little Bear” toy assortments, item numbers 42200 and 42203 will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” The rate of duty will be free. The applicable subheading for item number 42202 (Emily, Cat, and Duck) will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed...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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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