The tariff classification of a toy teddy bear and a book from China.

NY H80855 May 18, 2001 CLA-2-:95:RR:NC:2:224 H80855 CATEGORY: Classification TARIFF NO.: 9503.49.0000; 4901.99.0070 Barbara Y. Wierbicki Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a toy teddy bear and a book from China. Dear Ms. Wierbicki: In your letter dated May 4, 2001, you requested a ruling on tariff classification, on behalf of Avon Products, Inc., your client. You are requesting the tariff classification on two items that are being imported together: a toy bear and a child’s storybook. The toy bear, which measures approximately eight inches high and five inches wide, is wearing a baseball cap and there are five different colored letters appliqued on its chest spelling: MADLY. The bear will be imported packaged for retail sale together with a storybook with the title: M.A.D.L.Y. Mom and Dad Love You. The samples will be returned, as requested. The bear and the book will be separately classified using GRI (General Rule of Interpretation) 1 because the two items do not qualify for classification as a set. Although the two items (the bear and the book) are packaged and sold together as one unit, since they are not put up together to meet one particular need, they are not considered a set for classification purposes. The toy bear is classified as a toy in chapter 95 of the HTS. It is not considered a stuffed toy because it is predominantly stuffed with plastic pellets instead of the traditional textile stuffing. The book is classified in chapter 49 of the HTS as a hardbound book. The applicable subheading for the toy bear part of this product will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other.” The general rate of duty will be free. The applicable subheading for the book part of this product will be 4901.99.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other…Other: Hardbound books.” The general 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.). 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