I83403 I8 Ruling Active

The tariff classification of a polar bear toy from China.

Issued July 3, 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 Polar Bear Toy, one part of item # 928838, and the subject of this ruling request. The plush polar bear contains a music box in its front mid section that plays the song: “Winter Wonderland”. The music is activated when a switch inside the toy bear is depressed. The composition of the item is as follows: 40 % plush material, 40 % polyester, 10 % I.C. chip and 10 % plastic. The polar bear will be classified in Chapter 95 of the HTSUSA as toys representing animals. You have not requested the return of your sample.

CBP rationale

The applicable subheading for the Polar Bear Toy, one part of Item # 928838, 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.

Full text

NY I83403 July 3, 2002 CLA-2-95:RR:NC:2:224 I83403 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a polar bear toy from China. Dear Ms. Aldinger: In your letter dated June 21, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Polar Bear Toy, one part of item # 928838, and the subject of this ruling request. The plush polar bear contains a music box in its front mid section that plays the song: “Winter Wonderland”. The music is activated when a switch inside the toy bear is depressed. The composition of the item is as follows: 40 % plush material, 40 % polyester, 10 % I.C. chip and 10 % plastic. The polar bear will be classified in Chapter 95 of the HTSUSA as toys representing animals. You have not requested the return of your sample. The applicable subheading for the Polar Bear Toy, one part of Item # 928838, 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 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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