The tariff classification of a seven inch stuffed Graduation Bear w/Camera from China

NY L81263 December 23, 2004 CLA-2-95:RR:NC:2:224 L81263 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9006.53.0070 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a seven inch stuffed Graduation Bear w/Camera from China Dear Ms. Aldinger: In your letter dated December 10, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a 7-inch Graduation Shutterbugz Bear w/Camera and picture frame. The item is designated as item number 940000. The article is composed of a white plush bear with an acrylic exterior and a polyester fiber filling/stuffing. The bear is holding a flimsy plastic picture frame and wearing a graduation cap. The toy bear is packaged and sold with a reusable camera, preloaded with 35mm film. The toy bear and the camera are not considered a set and will therefore be separately classified. The cap and picture frame are accessories to the figure and are therefore classifiable with the bear. The sample will be returned, as requested by your office. The applicable subheading for the stuffed bear portion of item #940000 will be 9503.41.0000, 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. The rate of duty will be free. The applicable subheading for the camera portion of item 940000 will be 9006.53.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539; parts and accessories thereof: other cameras: other, for roll film of a width of 35 mm…other: other. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division