CLA-2-95:RR:NC:FC:224 A84178
Kathy Kingsbury
Tyco Toys, Inc.
6000 Midlantic Drive
Mount Laurel, N. J. 08054
RE: The tariff classification of "Doodle Bear" sets from China.
Dear Ms. Kingsbury:
In your letter dated May 28, 1996, you requested a tariff classification
ruling.
You are requesting the tariff classification of an item, referred to in
your ruling request as "Doodle Bear" sets, item number 1534. These sets,
imported in their packages, consist of a stuffed bear, one marker, and one tube
of "glow in the dark" paint. The marker and paint are used to personalize and
decorate the stuffed bear. The bear toy is dressed in a non-removable pajama
costume, and is completely stuffed. Each set includes a toy animal, one marker,
and one tube of paint. The articles are packaged together for sale to the end
user. Thus, the "Doodle Bear" package is a set for tariff classification
purposes, and the essential character of the set is the toy stuffed animal
figure.
The applicable subheading for the "Doodle Bear" sets will be 9503.41.0010,
Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys
representing animals or non-human creatures...and parts and accessories thereof:
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 Thomas A. McKenna at 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division