U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates real-time
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a stuffed bear figure from Canada; Article 509Dear Mr. Sveum:
NY J84143 June 23, 2003 CLA-2-95:RR:NC:2:224 J84143 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Martin J. Sveum Manager, WA Border Operations Fedex Trade Networks - Transport & Brokerage #8 14th Street PO Box 1738 Blaine, WA 98231-1738 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a stuffed bear figure from Canada; Article 509 Dear Mr. Sveum: In your letter dated May 16, 2003, you requested a tariff classification ruling and a ruling on the status under the NAFTA of a teddy bear figure and a picture frame from Canada. This letter constitutes a ruling on the teddy bear figure only. A separate ruling letter will address the status of the picture frame. A sample of the teddy bear is being returned at your request. The teddy bear, item TB11, is a six-inch high plush stuffed toy figure manufactured in China and imported into Canada where it is then adorned with native dress. The applicable tariff provision for the stuffed teddy bear will be 9503.41.0000, Harmonized tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other toys…Toys representing animals or non-human creatures…Stuffed toys and parts and accessories thereof.” The duty rate is free. The merchandise does not qualify for preferential treatment under the NAFTA because the unadorned teddy bear from China, a non-originating material used in the production of the final teddy bear figure, will not undergo the change in tariff classification required by General Note 12(t) 95.4, HTSUSA. The teddy bear figure is considered a product of China for tariff purposes. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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. Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. NW, Washington, D.C. 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division