CLA-2-14:RR:NC:2:228 F85438
Ms. Karen McKee
Warm Buddy Co.
1095 Churchill Crescent
North Vancouver, BC V7P1P9
RE: The tariff classification of a neck wrap and a plush toy from Canada.
Dear Ms. McKee:
In your letters dated August 4, 1999, and March 21, 2000, you requested a tariff classification ruling.
Illustrative literature was submitted with your August letter. Samples submitted with your March letter were examined and disposed of. The Radiant Touch Soothing Aromatherapy Neck Wrap measures approximately 18-¼ inches long and 4-1/2 inches wide and is filled with lavender and rice. The wrap may be used with or without aromatherapy oils, heated in a microwave oven, or cooled in a freezer prior to use. Warm Buddy Sleep Pet is an acrylic plush toy representing a brown bear. There is an opening at the bottom into which a warm/cold pack measuring approximately 6-1/2 inches by 5 inches, filled with a rice/lavender mix, is inserted and secured with Velcro. The warm/cold pack may be removed to heat or cool, or to insert a hand facilitating use of the toy as a puppet.
The applicable subheading for the Radiant Touch Soothing Aromatherapy Neck Wrap and the warm/cold pack insert for the Warm Buddy Sleep Pet will be 1404.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for vegetable products not elsewhere specified or included…other. The rate of duty will be free.
The applicable subheading for the plush toy/puppet part of the Warm Buddy Sleep Pet will be 9503.49.0025, HTS, which provides for toys representing animals or non-human creatures…and parts accessories thereof…other…toys. 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 Stanley Hopard at 212-637-7065.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division