The tariff classification of a polar bear with a sign from China

N032704 July 23, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a polar bear with a sign from China Dear Ms. Elvi: In your letter dated June 25, 2008, you requested a tariff classification ruling. The submitted sample is identified as the “XTT Welcome Polar Bear” (Liss Item# 9002672/Mfg. Item# X809735). It is a stuffed polar bear that measures approximately 40”H x 20”W. It is constructed of acrylic plush textile fabric that is filled with polyester fiber stuffing. The bear has a matching plaid stocking cap (which you refer to as a “Santa hat”) and scarf and stands on a wooden base. He holds a wooden sign the reads, “Welcome.” A small penguin made of the same material as the bear sits on the front of the base. The applicable subheading for the polar bear with a sign will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggested that the item be classified under subheading, 9505.10.2500, HTSUS, which provides for festive, carnival, or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: other: other. However, under that tariff number, the plaid stocking cap is not recognizable as a symbol of Christmas and the overwhelming totality of the article is non-festive and is essentially a welcome sign. Neither the polar bear nor the penguin is a festive article. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as requested. 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