The tariff classification of Toy Bear with Sock Slippers from China

N074469 September 25, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 6115.96.9020 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of Toy Bear with Sock Slippers from China Dear Ms. Trotta: In your letter dated August 31, 2009, you requested a tariff classification ruling on behalf of Allegro Manufacturing, Inc. A sample of a Bear with Socks, model number AAZ421000WM (61A352) was submitted with your inquiry. The toy bear is constructed of a plush fabric outside and stuffing on the inside. A paper band around the bear holds the socks securely between the bear’s arms until they are removed by the consumer after purchase. The slipper socks are made from 100% polyester knit fabric, without applied soles. The socks have rubber non-skid prints applied to the surface of the bottom for traction. Due to the independent nature of the bear and the socks they will be classified separately. The samples are being returned as requested. The applicable subheading for the plush bear portion of the product 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 slipper socks portion of the product will be 6115.96.9020, HTSUS, which provides for “Panty hose…stockings, socks and other hosiery, including…footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other.” The rate of duty will be 14.6 % ad valorem. 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