G81377 G8 Ruling Active

The tariff classification of a toy bear rug from China.

Issued September 14, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0025

Headings: 9503

Product description

, your client. You are requesting the tariff classification on an item that is identified as a toy bear rug. The product is a plush, reasonably full-figured depiction of a bear with a stuffed head. The body of the bear is filled with wadding material that renders the toy animal to be almost flat in appearance, except for the head portion of the toy. The nature of the item is certainly appropriate for it to be used as an amusing plaything, for a young child. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the toy bear rug 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.

Full text

NY G81377 September 14, 2000 CLA-2-95:RR:NC:2:224 G81377 CATEGORY: Classification TARIFF NO.: 9503.49.0025 William J. Maloney Rode & Qualey 295 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of a toy bear rug from China. Dear Mr. Maloney: In your letter dated September 6, 2000, you requested a tariff classification ruling, on behalf of Gund, Inc., your client. You are requesting the tariff classification on an item that is identified as a toy bear rug. The product is a plush, reasonably full-figured depiction of a bear with a stuffed head. The body of the bear is filled with wadding material that renders the toy animal to be almost flat in appearance, except for the head portion of the toy. The nature of the item is certainly appropriate for it to be used as an amusing plaything, for a young child. The sample will be returned, as requested. The applicable subheading for the toy bear rug 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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