The tariff classification of a decorative stuffed bear from China

NY K87821 July 27, 2004 CLA-2-63:RR:NC:N3:351 K87821 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative stuffed bear from China Dear Mr. Stinson: In your letter dated July 12, 2004, you requested a tariff classification ruling. The sample submitted, identified as the “XHD XMAS Bear Sit On Wreath,” is a stuffed bear that stands approximately 24” in height. Constructed of acrylic plush fabric and polyester fiber stuffing, the bear is dressed in a matching jacket and hat, holds a small reindeer, and is seated on a wooden chair. This item is not a toy, it is a decorative item. You suggest that the bear is classifiable in subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities. However, a bear is not by itself a symbol of Christmas. It is not a Festive article as it could be used as a decorative item during the entire winter season. There is nothing about it that will limit its use in any way. Therefore, the item cannot be classified within subheading 9505.10, HTS. The applicable subheading for the stuffed bear will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be seven percent ad valorem. The sample will be returned as request. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division