The tariff classification of a Graduation Bear and a Graduation Boy/Girl from China.

Product description

You are requesting the tariff classification on two items that are described as follows: item number 4700, a 36 inch Graduation Bear and item number 4701, a 24 inch Graduation Boy/Girl. The Graduation Bear is a 36-inch bear figure dressed in a cap and gown. The bear is holding a diploma and a sign with an appropriate saying for a Graduation. The head, arms and feet are stuffed and the body is constructed of a plastic frame with a foam cover that is hidden under the Graduation gown. The accompanying sample is twenty-four inches, but the actual item will be thirty-six inches. The Graduation Boy/Girl is a 24-inch figure of a boy or girl figure dressed in a cap and gown. The figure is holding a diploma and a sign appropriate to Graduation. The construction is identical to that of the bear figure. A sample of the boy is not available, but the only difference is the hairstyle. Due to the amusing, whimsical appearance of the Graduation Bear and the Graduation Boy/Girl, the items are properly classified in chapter 95 of the HTS as a toy representing an animal and as a doll representing a human being, respectively.

CBP rationale

a diploma and a sign with an appropriate saying for a Graduation. The head, arms and feet are stuffed and the body is constructed of a plastic frame with a foam cover that is hidden under the Graduation gown. The accompanying sample is twenty-four inches, but the actual item will be thirty-six inches. The Graduation Boy/Girl is a 24-inch figure of a boy or girl figure dressed in a cap and gown. The figure is holding a diploma and a sign appropriate to Graduation. The construction is identical to that of the bear figure. A sample of the boy is not available, but the only difference is the hairstyle. Due to the amusing, whimsical appearance of the Graduation Bear and the Graduation Boy/Girl, the items are properly classified in chapter 95 of the HTS as a toy representing an animal and as a doll representing a human being, respectively. The applicable subheading for the Graduation Bear will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free. The applicable subheading for the Graduation Boy/Girl 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.

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