N287206 N2 Ruling Active

The tariff classification of a 27” Stuffed Flat Teddy Bear from China

Issued July 3, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0071

Headings: 9503

Product description

The item consists of a slightly stuffed plush teddy bear, approximately 27” in length, which can be used as a drag-along toy. It is a reasonably full-figured depiction of a teddy bear with three-dimensional head, arms and legs. The head is complete with eyes, ears, and snout. The size, shape, and appearance of the bear provides a clear invitation for children to play, snuggle and relax with the item, making it an amusing plaything for a young child. It is principally designed for the amusement of children 6 months of age and older.

CBP rationale

The applicable subheading for the “27” Flat Teddy Bear” will be 9503.00.0071, 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… ‘Children’s products’ as defined in 15 U.

Full text

N287206 July 3, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Eileen LiVecchi Magic Power Co., / Kids of America Corp. P.O. Box 411 Pine Brook, NJ 07058 RE: The tariff classification of a 27” Stuffed Flat Teddy Bear from China Dear Ms. LiVecchi: In your letter submitted June 13, 2017 you requested a tariff classification ruling. Photographs and a description of the “27 Inch Stuffed Flat Teddy Bear” were submitted with your inquiry. The item consists of a slightly stuffed plush teddy bear, approximately 27” in length, which can be used as a drag-along toy. It is a reasonably full-figured depiction of a teddy bear with three-dimensional head, arms and legs. The head is complete with eyes, ears, and snout. The size, shape, and appearance of the bear provides a clear invitation for children to play, snuggle and relax with the item, making it an amusing plaything for a young child. It is principally designed for the amusement of children 6 months of age and older. The applicable subheading for the “27” Flat Teddy Bear” will be 9503.00.0071, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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