The tariff classification of hooded bear textile article from China

N344235 December 12, 2024 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Kimberly Podesta Better Sourcing Worldwide LLC 11098 Biscayne BoulevardMiami, FL 33161 RE:  The tariff classification of hooded bear textile article from China Dear Ms. Podesta: In your letter dated November 22, 2024, you requested a tariff classification ruling.  A sample of the product was provided to this office and will be returned to you, as requested. The sample, item #7365, described as a “Pretend and Play Bear,” is a bear-shaped hooded multipurpose textile item designed for pretend play, to cuddle or to decorate a room.  The item is comprised of three layers: an outer layer of 100 percent polyester knit plush fabric, a middle layer of a thin 100 percent polyester nonwoven material; and a bottom layer of 100 percent polyester knit brushed fabric.  The three layers are sewn together only along the side seams.  A three-dimensional stuffed hood of plush knit fabric in the shape of a bear’s head is sewn along the top edge allowing the child to wear the item during pretend play.  The hood measures 12 inches in width by 6 inches in height and is stuffed with 100 percent polyester fiberfill.  The bear’s face features a stuffed snout, two plastic eyes and two ears.  In addition, the item also features two plush stuffed pockets for the front paws, in which one’s hands are inserted during play and two back paws sewn to the bottom corners.  The front paws are ornamented with sewn-on nonwoven fabric claws.  The completed item measures approximately 75 inches in length by 30 inches in width.  The item will be imported in other animal styles that include a wolf and mountain lion.  You suggest classification of the Pretend and Play Bear as a toy under heading 9503, Harmonized Tariff Schedule of the United States (HTSUS) or, alternatively, as a rug under chapter 57, HTSUS.  We disagree.  The novelty item concerned is not principally designed for amusement as a toy.  Therefore, classification in heading 9503, HTSUS, is precluded.  Further, the Pretend and Play Bear does not have the characteristics of a floor covering classified under chapter 57; specifically, it does not have the stiffness and strength characteristics of a textile floor covering.  Therefore, classification in heading 5705, HTSUS, is also precluded. The applicable subheading for the Pretend and Play Bear will be 6307.90.9891, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.   Provided that the country of origin of the items at issue is China, as addressed below, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.The HTSUSA is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.   Duty rates are provided for your convenience and are subject to change.  The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request.  This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.  Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division