The tariff classification of a Lavender Teddy Bear from China

N073096 September 10, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 3307.90.0000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a Lavender Teddy Bear from China Dear Ms. Robbins: In your letter dated August 19, 2009, you requested a tariff classification ruling. A sample of the Lavender Teddy Bear, also known as Lulla Bear, was received with your inquiry. The item is a full-figured depiction of a bear that is imported with a textile pouch of a lavender/flax seed mixture that fits into a 4 ½” opening in the bear and is secured by a hook and loop closure. The overall length of the polyester plush bear is approximately 14 inches. Although the bear will be marketed as a personal care product, because of its tactile material and general appearance the proper classification will be as a toy. Due to the removable nature and independent function of the scented sachet pouch it will be separately classified as other perfumery. The sample will be returned as requested. The applicable subheading for the Teddy Bear (without the sachet) will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof: Other.” The rate of duty will be free. The applicable subheading for the lavender sachet will be 3307.90.0000, HTSUS, which provides for pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: other. The rate of duty will be 5.4% ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number: (301) 436-1130. 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/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division