The tariff classification of a Comfort Cub from China

N033903 August 13, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 7117.19.9000 Mr. Stephen W. Marlow FedEx Trade Networks 205 West Service Road Champlain, NY 12919 RE: The tariff classification of a Comfort Cub from China Dear Mr. Marlow: In your letter dated July 10, 2008, you requested a tariff classification ruling on behalf of Inevitable Exodus Inc. A sample of the Comfort Cub has been submitted with your inquiry. There is no designated item number indicated for the Comfort Cub, a stuffed brown teddy bear measuring approximately 13” in height. The bear is adorned with an appliqué of two entwined hearts on its chest and a brown satin ribbon bow at the neck. On the bear’s left side is a concealed compartment with a hook and loop closure that contains a heart-shaped keepsake locket attached to a ribbon sewn into the same compartment. The keepsake memento locket is constructed of brass that is plated with 14 karat gold. Instructions on the use of the memento are also included in the retail packing. 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. The sample will be returned as requested by your office. The applicable subheading for the Comfort Cub 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. The applicable subheading for the heart-shaped keepsake memento locket will be 7117.19.9000, HTSUS, 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. 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