CLA-2-67:OT:RR:NC:N4:425
Ms. Patti Cordo
American Cargo Express, Inc.
2345 Vauxhall Road
Union, NJ 07083-5036
RE: The tariff classification of an Assorted Valentine Gift Set from China.
Dear Ms. Cordo:
In your letter dated August 27, 2015, on behalf of Toy Quest Ltd., you requested a tariff classification ruling.
The submitted sample, identified as the Assorted Valentine Gift Set, item number 84359, consists of a small, plush teddy bear that measures approximately 5” in height. The bear features a heart-shaped patch on its chest with the printed phrase, “I Love You.” The bear also features an elastic loop into which the stem of an artificial rose is inserted, making the bear appear to be holding the rose. The removable rose is composed of man-made textile fabric petals and plastic leaves and stem. It measures approximately 14” in height. Both items are wrapped together in a heart-printed cellophane cone.
The sample will be returned as requested.
The applicable subheading for the stuffed bear, assuming it is intended for use by persons 3 to 12 years of age, will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTS), 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: 3 to 12 years of age.” The rate of duty will be Free.
The applicable subheading for the artificial rose will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Of man-made fibers.” The rate of duty will be 9 percent ad valorem.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division