The tariff classification of a stuffed toy animal with attached markers and book from China.

NY F84176 March 17, 2000 CLA-2-95:RR:NC:2:224 F84176 CATEGORY: Classification TARIFF NO.: 9503.41.0010; 4820.10.2050; 9608.20.0000 Greg Peterson Lynx International, Inc. 1942 Shawnee Road Eagan, MN 55122 RE: The tariff classification of a stuffed toy animal with attached markers and book from China. Dear Mr. Peterson: In your letter dated March 6, 2000, you requested a tariff classification ruling, on behalf of Manhattan Toy, your client. You are requesting the tariff classification on a stuffed toy animal with a small plastic pouch around its neck that holds a set of 4 dry-erase markers and a small dry-erase book with four pages. A sample of the stuffed dog has been submitted but there are three other animals in the group: a cat, a cow and a chicken. The submitted sample is called “Danny Dog”, DCHD200. The sample will be returned, as requested. The stuffed toys, the submitted dog sample as well as the other 3 styles, will be classified as stuffed toys in Chapter 95 of the HTS. The markers will be classified in Chapter 96 of the HTS, while the book will be classified in Chapter 48 of the HTS. The three items are separately classified because they are not considered a set for the purposes of the HTS, since the items do not serve a single need or activity. The plastic pouch is considered dutiable packing and will be prorated accordingly. The applicable subheading for the stuffed toy animal 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. The applicable subheading for the dry-erase book will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for notebooks, of paper or paperboard. The rate of duty will be 1.6 percent ad valorem. The applicable subheading for the four dry-erase markers 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 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