The tariff classification of a plush bear holding a heart shaped box from China

Product description

You submitted descriptive literature and a product sample with your request. The subject merchandise is a plush toy bear that is about 7 inches in height holding a 2 inch heart shaped box. The bear is white and is wearing a light green hat with coordinating satin flowers on the hat’s brim; the bear also has a ribbon tied into a bow around its neck. In addition, the bear is holding a heart shaped cardboard box that is covered in the same textile material used for the bear’s hat. The sample will be returned, as requested by your office. The plush bear holding a textile box is considered a composite good. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that gives the composite good (the plush toy bear holding a heart shaped box, item # Y565738) its essential character would dictate the classification of the item. The toy bear portion of the item would exemplify the essential character. Therefore,

CBP rationale

a heart shaped box from China Dear Ms. May: In your letter dated March 2, 2005, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is a plush toy bear that is about 7 inches in height holding a 2 inch heart shaped box. The bear is white and is wearing a light green hat with coordinating satin flowers on the hat’s brim; the bear also has a ribbon tied into a bow around its neck. In addition, the bear is holding a heart shaped cardboard box that is covered in the same textile material used for the bear’s hat. The sample will be returned, as requested by your office. The plush bear holding a textile box is considered a composite good. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that gives the composite good (the plush toy bear holding a heart shaped box, item # Y565738) its essential character would dictate the classification of the item. The toy bear portion of the item would exemplify the essential character. Therefore, the applicable subheading for the toy bear holding the heart box, item Y565738, 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.

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