CLA-2-95:OT:RR:NC:2:224
Ms. Debbie Mayard
Hamco
P.O. Box 1028
Gonzales, LA 70707
RE: The tariff classification of Plush Toy and Book from China
Dear Ms. Mayard:
In your letter dated September 18, 2008, you requested a tariff classification ruling.
A sample of a Kosmic Kreature cuddle toy with a book was received with your inquiry. The Kosmic Kreature cuddle toy is an 18” tall full-figured, three-dimensional depiction of a character named “Snookie.” The stuffed plush toy is constructed of 100% polyester covering and stuffed fibers. It is packaged with a cardboard book, titled “Hi, I’m Snookie,” which is designed for small children and tells a story of the character.
Although the toy is a representation of the creature portrayed in the book and you state that they will be packaged and sold together, there is no clear nexus between the two articles which contemplates a use together to amuse. Reading the book is an activity separate from playing with the toy. Therefore, the items are not a set for tariff purposes and will be classified separately.
The applicable subheading for the Kosmic Kreature cuddle toy 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 cardboard book will be 4903.00.0000, HTSUS, which provides for Children’s picture, drawing or coloring books. 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/.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, they would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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