The tariff classification of a set of plastic toy bears from China

NY F86828 June 5, 2000 CLA-2-95:RR:NC:SP:225 F86828 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a set of plastic toy bears from China Dear Mr. Hoffacker: In your letter dated May 4, 2000, received in this office on May 8, 2000, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. A picture of the article was submitted with your inquiry. The product, identified as item #7273A, is called a “Tree Full of Bears.” The bears are two dimensional, plastic, figures with outstretched arms that curve like a hook. The bears come in multiple colors and may be linked together at the arms in play activity. An assortment of the bears will be imported packaged inside a plastic container shaped to resemble a tree. The instant product is designed purely for amusement purposes and is viewed as a toy set in accordance with General Rule of Interpretation (GRI) 1. We note that the tree container in which the bears are packaged is of the kind normally sold therewith and is classifiable with its contents. The applicable subheading for the “Tree Full of Bears” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division