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The tariff classification of a stuffed bear toy set from China.
Issued November 17, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G83947 (November 17, 2000)
Tariff classification
HTS codes: 9503.41.0010
Headings: 9503
GRI rules applied: GRI 3
Product description
The submitted sample is a stuffed bear toy with a cotton blanket in a clear plastic carrying case. The bear’s clothing, the blanket and the fabric trim on the carrying case are color coordinated. The items would be considered a GRI 3 (b) set that is put up for retail sale. As such, the classification would be determined by the part of the set that imparts the essential character to the set. In the instant case, the toy bear is the part of the set that determines the essential character of the set. The sample will be returned, as requested.
CBP rationale
The applicable subheading for the stuffed bear toy set 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.
Full text
NY G83947 November 17, 2000 CLA-2-95:RR:NC:2:224 G83947 CATEGORY: Classification TARIFF NO.: 9503.41.0010 James F. Morgan PBB Global Logistics 833 – D Airport Park Road Glen Burnie, MD 21061 RE: The tariff classification of a stuffed bear toy set from China. Dear Mr. Morgan: In your letter dated October 30, 2000, you requested a tariff classification ruling, on behalf of Rich Frog Industries, your client. The submitted sample is a stuffed bear toy with a cotton blanket in a clear plastic carrying case. The bear’s clothing, the blanket and the fabric trim on the carrying case are color coordinated. The items would be considered a GRI 3 (b) set that is put up for retail sale. As such, the classification would be determined by the part of the set that imparts the essential character to the set. In the instant case, the toy bear is the part of the set that determines the essential character of the set. The sample will be returned, as requested. The applicable subheading for the stuffed bear toy set 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. 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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