The tariff classification of a toy baby bottle holder and baby bottle from China.

NY E89697 November 17, 1999 CLA-2-95:RR:NC:2:224 E89697 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9503.49.0025 Le Vaughn Kaopio The Baba Bear Co. 41-648 Kalanianaole Hwy Waimanalo, Hawaii 96795 RE: The tariff classification of a toy baby bottle holder and baby bottle from China. Dear Mr. Kaopio: In your letter dated November 4, 1999, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is called a “Baba Bear”. The product is a plush bear that holds a baby bottle. It contains an insulated tunnel designed to hold a baby bottle. The toy bear is clearly meant to amuse an infant while also serving to keep the baby bottle warm. The bottle is used to hold a liquid (milk, juice etc.) that the baby will drink. Since each part of the item has an individual use, the item will be classified as a GRI 1 product: the bear as a toy and the bottle as a plastic household article. The applicable subheading for the plush toy bear will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys.” The rate of duty will be free. The applicable subheading for the plastic baby bottles will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “”Tableware, kitchenware, other household articles…of plastics: Other: Other.” The rate of duty will be 3.4 percent 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division