K80568 K8 Ruling Active

The tariff classification of a stuffed Santa and a stuffed toy bear from China

Issued November 14, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0000, 9505.10.2500

Headings: 9505, 9503

Product description

, your client. You are requesting the tariff classification on two items that are described as follows: article 19214, a 12 inch stuffed bear, and article 17971, a stuffed Santa Claus dressed in a traditional Santa suit. Each item has a strap attached that renders the item suitable for hanging, and there is a small pocket in each that is designed for holding small items, such as coins. The Santa in the traditional Santa suit will be classified as a festive article in Chapter 95 of the HTS, while the bear will be classified in Chapter 95 of the HTS as stuffed toys. You have not requested the return of your samples

CBP rationale

small items, such as coins. The Santa in the traditional Santa suit will be classified as a festive article in Chapter 95 of the HTS, while the bear will be classified in Chapter 95 of the HTS as stuffed toys. You have not requested the return of your samples The applicable subheading for the stuffed toy bear, item 19214, 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. The rate of duty will be free. The applicable subheading for the stuffed Santa, item 17971, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: other. The rate of duty will be free.

Full text

NY K80568 November 14, 2003 CLA-2-95:RR:NC:2:224 K80568 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9505.10.2500 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, N.Y. 10018 RE: The tariff classification of a stuffed Santa and a stuffed toy bear from China Dear Mr. Maloney: In your letter dated November 7, 2003, you requested a tariff classification ruling, on behalf of Gund, Inc., your client. You are requesting the tariff classification on two items that are described as follows: article 19214, a 12 inch stuffed bear, and article 17971, a stuffed Santa Claus dressed in a traditional Santa suit. Each item has a strap attached that renders the item suitable for hanging, and there is a small pocket in each that is designed for holding small items, such as coins. The Santa in the traditional Santa suit will be classified as a festive article in Chapter 95 of the HTS, while the bear will be classified in Chapter 95 of the HTS as stuffed toys. You have not requested the return of your samples The applicable subheading for the stuffed toy bear, item 19214, 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. The rate of duty will be free. The applicable subheading for the stuffed Santa, item 17971, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: 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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