United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F80994 - NY F81066 > NY F81023

Previous Ruling Next Ruling
NY F81023




January 12, 2000

CLA-2-95:RR:NC:SP:225 F81023

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Thomas J. O’Donnell
O’Donnell & Williams
20 North Wacker Drive, Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of a bench for stuffed bears from China

Dear Mr. O’Donnell:

In your letter dated December 13, 1999, you requested a tariff classification ruling on behalf of The Boyds Collection, Ltd.

A sample of the “Catskills Conversation Bench,” item 65581-06, was submitted with your inquiry. The bench measures approximately 14 ½” in length, 8” in height and 6 ¼” deep. It is made of wood and resembles two high-back styled chairs connected by a table in the middle. The bench is designed and sold for use with the “Bears and Hares” collection of stuffed animals.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . ."

We refer to the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) which, although not legally binding, are the official interpretation of the tariff at the international level. They state, in pertinent part for 95.03:

"This heading covers:

(A)(12) Dolls’ houses and furniture, including bedding.

Although you have suggested that the bench be viewed as a part or accessory to toys of Chapter 95, it is our opinion that the bench is a complete article in and of itself. We note, too, that the bench is indistinguishable in its use with bears or dolls. Accordingly, it will be viewed as a toy for amusement purposes.

The applicable subheading for the “Catskills Conversation Bench,” item 65581-06, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: