J86946 J8 Ruling Active

The tariff classification of a plush stuffed bear with wings wearing a locket of base metals from China

Issued August 5, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000, 9503.41.0000

Headings: 9503, 7117

Product description

You are requesting the tariff classification on an item that is described as a Locket Angel, item # 07255. The item comprises a plush stuffed bear with angel wings wearing a detachable locket. The bear is 10 inches in height and the locket is made of base metals. Although imported together, the two parts are separately classified because they do not constitute a set, or a composite good. Each part of the item may be used alone since the locket may be removed from the bear by simply cutting one thread. You have not requested the return of your sample.

CBP rationale

The applicable subheading for the bear portion of Locket Angel, item # 07255, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures. The applicable subheading for the locket made of base metals portion of the Locket Angel, item # 07255, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.

Full text

NY J86946 August 5, 2003 CLA-2-95:RR:NC:2:224 J86946 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 7117.19.9000 Ms. Jenni Gomez World Exchange, Inc 8840 Bellanca Ave. Los Angeles, CA 90045 RE: The tariff classification of a plush stuffed bear with wings wearing a locket of base metals from China Dear Ms. Gomez: In your letter dated July 28, 2003, you requested a tariff classification ruling, on behalf of Aurora World, your client. You are requesting the tariff classification on an item that is described as a Locket Angel, item # 07255. The item comprises a plush stuffed bear with angel wings wearing a detachable locket. The bear is 10 inches in height and the locket is made of base metals. Although imported together, the two parts are separately classified because they do not constitute a set, or a composite good. Each part of the item may be used alone since the locket may be removed from the bear by simply cutting one thread. You have not requested the return of your sample. The applicable subheading for the bear portion of Locket Angel, item # 07255, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the locket made of base metals portion of the Locket Angel, item # 07255, will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11% ad valorem. 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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