The tariff classification and marking of a plush teddy bear from China

N363701August 13, 2026CLA-2-95:OT:RR:NC:N4:424
CATEGORY: Classification, Marking
TARIFF NO.: 9503.00.0090
Tynisha WilliamsAltyn Designs, LLC6197 Carson DrMilton, FL 32570RE: The tariff classification and marking of a plush teddy bear from ChinaDear Ms. Williams:In your letter dated
July 27, 2026
, you requested a tariff classification ruling.A sample, photographs and descriptive literature were provided for our review.The subject merchandise, identified as the “Hope Bear,” is a 10 inch, full-bodied plush teddy bear in a seatedposition. The orange colored bear is designed to promote multiple sclerosis awareness and features theofficial orange ribbon symbol embroidered on its belly and printed on its cape. It is constructed with embroidered eyes, mouth, and feet details. The product displays its country of origin via an attached hangtag reading “Made in China.”You state that the item is principally designed as a collectible for the sole purpose of raising multiple sclerosis awareness.The applicable subheading for the subject merchandise will be 9503.00.0090, Harmonized Tariff Schedule ofthe 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 general rate of duty willbe Free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.Further, you indicated you had a question concerning how the packaging should be labeled to indicate thecountry of origin.The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unlessexcepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in aconspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) willpermit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the countryof origin of the article.As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking isconsidered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read itwithout strain.With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)),provides that as a general rule marking requirements are best met by marking worked into the article at thetime of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk,molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally providesthat any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimatepurchaser unless deliberately removed is acceptable.The proposed marking of the imported “Hope Bear,” as described above, is conspicuously, legibly andpermanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 andis an acceptable country of origin marking for the imported plush bear.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Irene Tsiavos at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division