The tariff classification of a cheerleader’s two piece outfit for a stuffed bear from China.

NY G82912 November 8, 2000 CLA-2-95:RR:NC:2:224 G82912 CATEGORY: Classification TARIFF NO.: 9503.41.0060 Donald S. Simpson Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a cheerleader’s two piece outfit for a stuffed bear from China. Dear Mr. Simpson: In your letter dated October 30, 2000, you requested a tariff classification ruling, on behalf of Collegiate Traditions, Inc., your client. You are requesting the tariff classification on an item that is described as a two piece cheerleader’s outfit that is designed for a stuffed toy bear. These will be separately imported to be placed on stuffed toy bears. The outfits will not and cannot be used except as clothes for stuffed bears. The cheerleader’s outfit consists of a pleated skirt and a matching sleeveless shirt. The bear was submitted with the ruling request to clarify the classification issue. The sample, including the bear and the two piece outfit, will be returned, as requested. The applicable subheading for the cheerleader outfit designed for a stuffed toy bear 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. 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