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R04386 R0 Ruling Active

The tariff classification of a plush bear on a fabric base from China

Issued July 21, 2006 by U.S. Customs and Border Protection.

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R0 R04386 (July 21, 2006)

Tariff classification

HTS codes: 9503.49.0000

Headings: 9503

Product description

You are requesting the tariff classification on an item that is referred to as a plush bear on a fabric base. The product is a whimsical representation of a bear holding flowers that sits on a fabric base. The inscription on the base reads “Thanks Bunches”. The designated item number for the product is 1CAP2012. The bear is appropriate as a source of amusement for adults. The correct classification will be in Chapter 95 of the HTS as other toys representing animals. A photograph was submitted, in lieu of a sample.

CBP rationale

flowers that sits on a fabric base. The inscription on the base reads “Thanks Bunches”. The designated item number for the product is 1CAP2012. The bear is appropriate as a source of amusement for adults. The correct classification will be in Chapter 95 of the HTS as other toys representing animals. A photograph was submitted, in lieu of a sample. The applicable subheading for the plush bear on a fabric base, item #1CAP2012, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free.

Full text

NY R04386 July 21, 2006 CLA-2-95:RR:NC:2:224 R04386 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Chris L. Thayer Hallmark Cards, Inc 2501 McGee Kansas City, Missouri 64108 RE: The tariff classification of a plush bear on a fabric base from China Dear Mr. Thayer: In your letter dated July 13, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is referred to as a plush bear on a fabric base. The product is a whimsical representation of a bear holding flowers that sits on a fabric base. The inscription on the base reads “Thanks Bunches”. The designated item number for the product is 1CAP2012. The bear is appropriate as a source of amusement for adults. The correct classification will be in Chapter 95 of the HTS as other toys representing animals. A photograph was submitted, in lieu of a sample. The applicable subheading for the plush bear on a fabric base, item #1CAP2012, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. 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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