CLA-2-95:OT:RR:NC:2:224
Ms. Corinne K. Coffey
FUJIFILM Holdings America Corp.
200 Summit Lake Drive
Valhalla, NY 10595-1356
RE: The tariff classification of a Teddy Bear with Hoodie from China
Dear Ms. Coffey:
In your letter dated November 4, 2008, you requested a tariff classification ruling.
A sample of a Teddy Bear with Hoodie was received with your inquiry. The product submitted is a plush stuffed teddy bear wearing a red and white hooded shirt. The front of the hoodie is imported blank and can be personalized with a photograph on the front. The teddy bear and shirt are sold together through a catalogue, where the consumer provides a photograph to be printed on the hoodie domestically. The toy bear measures approximately 12 inches in height and is identified as the “Photo Teddy Bear” in the catalogue. Upon completion of the order, the photograph will be printed onto the chosen miniature hooded shirt, placed on the toy bear and shipped to the catalogue customer. The sample will be returned as requested.
The applicable subheading for the Teddy Bear with Hoodie 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.
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 James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division