CLA-2-95:RR:NC:2:224 K86971
Mr. Kevin Maher
CAir Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a Fuzzy Teddy Bear Kit from China
Dear Mr. Maher:
In your letter dated June 16, 2004, you requested a tariff classification ruling, on behalf of Roseart, your client.
You are requesting the tariff classification on item 5276, a Fuzzy Teddy Bear Kit. The kit includes the following: 2 textile teddy bears, 5 felt tipped markers, and 3 glitter glue tubes. The textile teddy bears are both specially designed to be decorated or colored using the other contents of the kit (markers and glitter glue). The sample will be returned, as requested by your office.
The Fuzzy Teddy Bear Kit is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
The applicable subheading for the large stuffed bear of style 5276 will be 9503.41.0000, 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. The rate of duty will be free.
The applicable subheading for the small bear filled with plastic pellets of style 5276 will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free.
The applicable subheading for the 5 felt-tipped markers of style 5276 will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 % ad valorem.
The applicable subheading for the 3 glitter glue tubes of style 5276 will be 3213.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or on similar forms or packings: other. The rate of duty will be 3.4 % ad valorem.
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,
National Commodity
Specialist Division