RE: The tariff classification of stuffed toy in a tin from China.
Dear Ms. Aldinger:
In your letter dated November 6, 1995, you requested a tariff classification ruling.
The merchandise consists of a seven inch high stuffed toy bear figure in a five inch trinket tin with lid. This item, designated as #960004, will be imported in three assorted styles, the only difference being the color of the tin. The components are packaged together in a platform box for sale at retail. The toy bear and the tin are thematically related and color coordinated and are a set for tariff classification purposes. The essential character of the combination is the stuffed toy bear and this determines the classification of the item.
The applicable subheading for the "Valentine Bear in Bundle of Roses Tin" will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...stuffed toys and parts and accessories thereof, stuffed toys. The rate of duty will be free.
This ruling is being issued under the provisions of Section 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 212-466-5475.