The tariff classification of a stuffed bear toy and footwear slipper socks from China.

NY J81758 April 4, 2003 CLA-2-95:RR:NC:2:224 J81758 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 6405.20.90 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a stuffed bear toy and footwear slipper socks from China. Dear Mr. Stinson: In your letter dated March 24, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is comprised of a stuffed white teddy bear (composed of textile materials) dressed in a pink ballerina tutu, and girls’ slipper socks. The Mfg. Item # for the product is 58718. The footwear is a children’s slipper with an outer sole and upper of textile material. The upper features a stuffed bear animal head, and the slipper covers the ankle. The outer sole is composed of polyester textile material with interspersed rubber/plastics dots. The sample will be returned, as requested by your office. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Mfg. Item # 58718 is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately. The applicable subheading for the stuffed toy bear, (item # 58718) will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and toys and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the submitted footwear sample (item # 58718) will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with uppers of textile material, other. The general rate of duty will be 12.5 % ad valorem. The submitted footwear sample is not marked with the country of origin. 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 U.S. 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. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division