CBP Ruling I81652 — The tariff classification of three stuffed toy bears from China.

Tariff classification

Headings: 9503

Product description

, your client. You are requesting the tariff classification on three stuffed toy bears. The first toy bear is identified as US Wrin No. 07658-045, a plush bear with a dark green vest. The character has a protruding mouth, dark green eyes and a brown nose. The second bear is labeled US Wrin No. 07658-018, a plush bear with a rose-colored vest. The bear’s prominent mouth is a shade lighter than the rest of the face. The bear has painted-on light green eyes and a gray nose. The last of the three bears is US Wrin No. 07658-003, a plush bear with a camel-colored vest. The character has a large caramel-colored mouth and a painted-on black nose. The bear is wearing sunglasses with red lenses and gray rims. The toys will be classified in Chapter 95 of the HTSUS as stuffed toys representing animals. The samples will be returned, as requested.

CBP rationale

The applicable subheading for the three stuffed toy bears, Wrin #s: 07658-045, 07658-018 and 07658-003, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.

Full text

NY I81652 May 24, 2002 CLA-2-95:RR:NC:2:224 I81652 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Michael K. Tomenga Neville Peterson LLP 1900 M Street, N.W. Suite 850 Washington, D.C. 20036 RE: The tariff classification of three stuffed toy bears from China. Dear Mr. Tomenga: In your letter dated May 14, 2002, you requested a tariff classification ruling, on behalf of Creata Promotion USA, Inc., your client. You are requesting the tariff classification on three stuffed toy bears. The first toy bear is identified as US Wrin No. 07658-045, a plush bear with a dark green vest. The character has a protruding mouth, dark green eyes and a brown nose. The second bear is labeled US Wrin No. 07658-018, a plush bear with a rose-colored vest. The bear’s prominent mouth is a shade lighter than the rest of the face. The bear has painted-on light green eyes and a gray nose. The last of the three bears is US Wrin No. 07658-003, a plush bear with a camel-colored vest. The character has a large caramel-colored mouth and a painted-on black nose. The bear is wearing sunglasses with red lenses and gray rims. The toys will be classified in Chapter 95 of the HTSUS as stuffed toys representing animals. The samples will be returned, as requested. The applicable subheading for the three stuffed toy bears, Wrin #s: 07658-045, 07658-018 and 07658-003, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or other non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” 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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