The tariff classification of a body shell for a toy bear from Mexico.

NY F80939 January 5, 2000 CLA-2-95:RR:NC:2:224 F80939 CATEGORY: Classification TARIFF NO.: 9503.41.0060 John T. Hyatt The Irwin Brown Company 212 Chartres St. P.O. Box 2426 New Orleans, LA 70176-2426 RE: The tariff classification of a body shell for a toy bear from Mexico. Dear Mr. Hyatt: In your letter dated December 15, 1999, you requested a tariff classification ruling, on behalf of Fourl, Inc., your client. You are requesting the tariff classification on a body shell for a stuffed bear toy. The procedure for the manufacture of the shell is described in the ruling request, as detailed in this paragraph. U.S. materials for the shell will be shipped to Mexico where they will be cut to shape and sewn in Mexico to form a body shell for a stuffed teddy bear. No accessories (eyes, noses or ribbons) will be affixed in Mexico. The bear body shell will be shaped with a head, arms, body and legs. The bear body shell will be imported without stuffing, however an approximate four inch opening will remain in the back to allow stuffing at a later time in the assembly process. The assembly process from a body shell to a completed teddy bear starts when the ultimate consumer at the store chooses from the first bin a preferred color, fur type and size teddy bear. At the next bin the consumer chooses a set of eyes, a nose and a ribbon that will all be attached to the bear’s body by a store clerk. The store clerk then places the bear body on a machine that blows fiber stuffing into the back opening. Then the clerk sews the opening closed. Next the bear is placed in a pretend washer for cleaning. The last step is for the child to get a “birth certificate” naming the bear. The applicable subheading for the imported bear shells will be 9503.41.0060, 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…Parts and accessories.” The rate of duty will be free. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41 (b), Customs Regulations (19 CFR 134.41 (b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1 (d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold or otherwise made available at retail in its imported form, the purchaser or consumer at retail is the ultimate purchaser. In this case, the ultimate purchaser of the toy teddy bear shell is the consumer who selects the teddy bear body of his choice at the retail level. Accordingly, the teddy bear body or shell must be marked with the country of origin in conformance with section 134.41 (b) of the Customs Regulations (19 CFR 134.41 (b)). Marking the container or carton in lieu of marking the article itself is an acceptable country of origin marking only when an article is imported and offered to the ultimate purchaser in its container and Customs is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. 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