CLA-2-95:RR:NC:2:224 E87259
James J. Kelly
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of a stuffed teddy bear with a sweater from China.
Dear Mr. Kelly:
In your letter dated September 17, 1999, you requested a tariff classification ruling, on behalf of Collegiate Traditions Inc., your client.
You are requesting the tariff classification on a stuffed teddy bear wearing a sweater and a separate sweater that is intended for the bear. The item is labeled CT-5012/Conf # 2801 in the ruling request. The bear’s surface is composed of polyester with some leather accents on the paws. The bear is stuffed with predominately polyester fibers and a small amount of plastic pellets. The sweater already on the bear and the separate sweater are both constructed of a 100 % cotton knit fabric. The bear will be classified as a stuffed toy while the separate sweater will be classified as an accessory for the bear.
The applicable subheading for the teddy bear wearing the sweater will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Stuffed toys.” The rate of duty will be free.
The applicable subheading for the bear’s separate sweater will be 9503.41.0060,
Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Parts and accessories.” 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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division