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 > 2001 NY Rulings > NY G88711 - NY G89068 > NY G88714

Previous Ruling Next Ruling
NY G88714




April 5, 2001

CLA-2-95:RR:NC:2:224 G88714

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.00

Sharon Sacks
BBC International Ltd.
1515 N. Federal Hwy.
Suite 206
Boca Raton, Florida 33432

RE: The tariff classification of a stuffed toy animal from China.

Dear Ms. Sacks:

In your letter dated March 22, 2001, you requested a ruling on tariff classification.

You are requesting the tariff classification on an item that is a stuffed toy representation of the Winnie the Pooh character. The stuffed toy animal will be included as a gift of purchase with a pair of shoes. You state in your request that the shoes and the toy constitute a set. However, for the purposes of the HTSUSA, following the General Rules of Interpretation (GRI’s), these items are classified separately in the HTSUSA. By definition, sets must be items that are normally sold together and put up for the same purpose. A child’s pair of shoes and a children’s toy are generally not sold together in the same retail package nor are they used in the same way: shoes are to wear, while a toy is for playing. The toy is not considered part of a set (with the shoes), but the toy is free of duty simply by virtue of being a toy.

Toys that represent animals or non-human creatures are classified in Chapter 95 in the HTSUSA. This particular toy is subject to a free duty rate because stuffed toys representing animals are classifiable in a provision of the tariff that is not dutiable. The sample will be returned, as requested.

The applicable subheading for this product, the Winnie the Pooh toy will be 9503.41.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The general 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.).

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,

Previous Ruling Next Ruling

See also: