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NY I80981




May 10, 2002

CLA-2-95:RR:NC:2:224 I80981

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000; 4901.99.0092

Karen Norling
Princess Soft Toys, Inc.
7664 West 78th Street
Minneapolis, MN 55439-2518

RE: The tariff classification of a bear and a book in a vinyl bag from China.

Dear Ms. Norling:

In your letter dated April 19, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is comprised of three components: a toy bear, a book and a clear vinyl bag. The bear is considered a toy for the purposes of the HTSUS, while the book is considered printed matter for the purposes of the HTSUS. The bag, a clear vinyl case with a handle will be considered packing, employing the principle of GRI (General Rule of Interpretation) 5 (a) because the bag is specially shaped to hold its contents. The cost of the packing will be prorated for duty purposes. The bear that you submitted with the present ruling request is stuffed predominantly with plastic pellets (beans) instead of with textile stuffing as was the first bear, therefore the classification will be changed from 9503.41.0000 to 9503.49.0000. The book classification will be the same as previously stated. You have not requested the return of your samples.

The applicable subheading for the toy bear will be 9503.49.0000, 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: Other.” The rate of duty will be free.

The applicable subheading for the children’s book will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: OtherOther: Containing 5 or more pages each, but not more than 48 pages each (excluding covers).” 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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