I80278 I8 Ruling Active

The tariff classification of “Singing Snow Bears” (Bear Sled), vendor # 1A-10120, from China.

Issued April 26, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is described as a Bear Sled, vendor stock # 1A-10120. The box that was submitted containing the product is labeled “Singing Snow Bears”. The item measuring fourteen inches in height is actually two bears sitting on a sled. The two plush white bears are dressed in colorful knitted stocking caps and sweaters, and they are seated on a sled that has candy cane runners. The bears are interactive in that they talk, and sing a Christmas tune, back and forth to each other while the sled “rocks n’ rolls” over the fake snow. The item is properly classified in Chapter 95 of the HTSUSA as a toy representing animals because of its intrinsic amusement value for both children and adults. The sample will be returned, as requested.

CBP rationale

The applicable subheading for the “Singing Snow Bears,” vendor stock # 1A-10120, 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.

Full text

NY I80278 April 26, 2002 CLA-2-95:RR:NC:2:224 I80278 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mary Van der Vieren Wal ( Mart Logistics MS # 0410 – L- 32 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of “Singing Snow Bears” (Bear Sled), vendor # 1A-10120, from China. Dear Ms. Van der Vieren: In your letter dated March 26, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Bear Sled, vendor stock # 1A-10120. The box that was submitted containing the product is labeled “Singing Snow Bears”. The item measuring fourteen inches in height is actually two bears sitting on a sled. The two plush white bears are dressed in colorful knitted stocking caps and sweaters, and they are seated on a sled that has candy cane runners. The bears are interactive in that they talk, and sing a Christmas tune, back and forth to each other while the sled “rocks n’ rolls” over the fake snow. The item is properly classified in Chapter 95 of the HTSUSA as a toy representing animals because of its intrinsic amusement value for both children and adults. The sample will be returned, as requested. The applicable subheading for the “Singing Snow Bears,” vendor stock # 1A-10120, 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. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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