CLA-2-95:OT:RR:NC:N4:424
Mr. Aaron Cullen
Barthco International
Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a plush reindeer from China
Dear Mr. Cullen:
In your letter dated April 23, 2012 you requested a tariff classification ruling on behalf of CVS/Caremark.
A sample of each of the 3 styles of item number 888704, Christmas Reindeer, was submitted with your inquiry. The item is a 16” tall stuffed reindeer. Each reindeer has a different colored shirt and Santa-style hat with four bells around the shirt collar and one bell at the tip of the hat. The samples will be returned to you as requested.
The applicable subheading for the Christmas Reindeer will be 9503.00.0073, 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… ‘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.
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,
Thomas J. Russo
Director
National Commodity Specialist Division