The tariff classification of a “Bear in Bag” from China

N247192 November 19, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073, 4202.92.4500 Mr. Santiago Beltran Build-A-Bear Workshop, Inc. 1954 Innerbelt Business Center Drive Saint Louis, MO 63114 RE: The tariff classification of a “Bear in Bag” from China Dear Mr. Beltran: In your letter dated October 18, 2013 you requested a tariff classification ruling. A sample of the “Bear in Bag,” item #021178, was received with your request. The product is a plush toy bear sold together with a small vinyl tote bag. The bear, which measures approximately 10”(H) x 6”(W) and has a red bow around its neck with the “Build-A-Bear Workshop” logo printed on it, is principally designed for the amusement of children 3 years of age and older. The novelty tote bag is constructed with an outer surface of plastic sheeting. The bag is designed to provide storage, protection, organization, and portability to books, shoes, articles of clothing, and other large personal effects. The novelty tote bag features a single textile-lined interior compartment. The bag has an open top and two carrying handles. It measures approximately 7” (W) x 5.5” (H) x 4” (D). The product is not considered a set for tariff purposes since each may be used alone for distinctly different activities. Due to the independent nature of the bear and bag, they will be classified separately. The applicable subheading for the plush bear will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the novelty tote bag will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty is 20 percent 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division