The tariff classification of a Plush Bear from China

N028692 May 30, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Franco Grutti Seajet Express Inc. 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of a Plush Bear from China Dear Mr. Grutti: In your letter dated May 13, 2008, you requested a tariff classification ruling on behalf of Chrisha Creations Ltd. A sample of a Plush Bear was received with your inquiry. The item is a plush, full-figured depiction of a bear with three-dimensional stuffed head, arms, legs and tail. The head is complete with eyes, ears, nose and snout. The item measures 26” wide x 48” long with the head being 9” tall. The body of the bear, while flat, is polyester filled. The size, shape, appearance and soft fur texture of the Plush Bear provide a clear invitation for children to play, snuggle and relax with the item, making it an amusing plaything for a young child. This office is retaining the sample for training purposes. The applicable subheading for the Plush Bear will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division