E83039 E8 Ruling Active

The tariff classification of a bean filled toy bear from China.

Issued June 17, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

You are requesting the tariff classification on a bean filled toy bear with the Red Sox baseball team logo embroidered on its front and Yaz 8 embroidered on its back. The shell is constructed of 100% polyester plush material, and the interior (except for the head which has fabric filling) is filled with plastic pellets. The toy bear is designated as style MLB2001-YAZ. The bear is not considered stuffed for tariff purposes because it is mostly filled with plastic pellets (beans) instead of being filled predominantly with textile stuffing. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the bean filled toy bear will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures.

Full text

NY E83039 June 17, 1999 CLA-2-95:RR:NC:2:224 E83039 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Peter Weinrauch Import Commodity Group Ltd. 131 East Merrick Road Valley Stream, NY 11581 RE: The tariff classification of a bean filled toy bear from China. Dear Mr. Weinrauch: In your letter dated May 26, 1999, you requested a tariff classification ruling, on behalf of Elite Sports Properties, your client. You are requesting the tariff classification on a bean filled toy bear with the Red Sox baseball team logo embroidered on its front and Yaz 8 embroidered on its back. The shell is constructed of 100% polyester plush material, and the interior (except for the head which has fabric filling) is filled with plastic pellets. The toy bear is designated as style MLB2001-YAZ. The bear is not considered stuffed for tariff purposes because it is mostly filled with plastic pellets (beans) instead of being filled predominantly with textile stuffing. The sample will be returned, as requested. The applicable subheading for the bean filled toy bear 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. 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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