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The tariff classification of a plush toy bear from China
Issued April 20, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L84251 (April 20, 2005)
Tariff classification
HTS codes: 9503.41.0000
Headings: 9503
Product description
You are requesting the tariff classification on an item that is described as a XTT Nascar Plush Bear Ornament. The designated item number is 941600. The stuffed bear is 4 inches in height and it is wholly constructed of a 100% polyester fabric. The sample will be returned, as requested by your office. You are suggesting, in your ruling request, that the HTS classification should be 9505.10.2500. This office believes that there is nothing about the product that limits its use to decorating a Christmas tree. The item is a classic stuffed toy bear and it will be classified in Chapter 95 of the HTS as a toy representing an animal.
CBP rationale
The applicable subheading for the XTT Nascar Plush Bear, item # 941600, 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.
Full text
NY L84251 April 20, 2005 CLA-2-95:RR:NC:2:224 L84251 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a plush toy bear from China Dear Mr. Stinson: In your letter dated April 11, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a XTT Nascar Plush Bear Ornament. The designated item number is 941600. The stuffed bear is 4 inches in height and it is wholly constructed of a 100% polyester fabric. The sample will be returned, as requested by your office. You are suggesting, in your ruling request, that the HTS classification should be 9505.10.2500. This office believes that there is nothing about the product that limits its use to decorating a Christmas tree. The item is a classic stuffed toy bear and it will be classified in Chapter 95 of the HTS as a toy representing an animal. The applicable subheading for the XTT Nascar Plush Bear, item # 941600, 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 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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