CLA-2-63:RR:NC:N3:351 M80260
Joseph Stinson
Lissglobal, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of decorative bears from China
Dear Mr. Stinson:
In your letter dated January 29, 2006, you requested a tariff classification ruling.
The submitted samples are identified as HAR 15 IN STANDING BEARS (Liss Item #944529 and Mfg. #H389625RA). The bear figures stand approximately 16” in height and are dressed in textile fabric costumes. You indicate that the items are constructed of 50 percent acrylic plush, 20 percent wood, 20 percent other materials, and 10 percent polyester fiber stuffing.
Although you propose that the items be classified under HTSUS subheading 9503.41.0000, which provides toys representing animals or non-human creatures…parts and accessories thereof: stuffed toys and parts and accessories thereof. The items are actually intended for decorative purposes, not as playthings. The wood and wire construction of the figures militate against use by children.
The applicable subheading for the decorative bears will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The samples will be returned as requested.
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 Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division