United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 810737 - NY 811170 > NY 811002

Previous Ruling Next Ruling
NY 811002

June 28, 1995

CLA-2-39:S:N:N6:343 811002


TARIFF NO.: 3924.90.5500

Ms. Michele Lane
Prestige Toy Corporation
140 Route 17 North
Paramus, NJ 07652

RE: The Tariff Classification of a Moose/Bear Bottle Stocking from Thailand or China.

Dear Ms. Lane:

In your letter dated May 24, 1995, you requested a tariff classification ruling.

You have submitted a sample and promotional literature on an item you call a Moose/Bear bottle stocking, Item # 1452. It is a baby bottle in a decorative warmer which resembles a miniature Christmas stocking. The stocking is red and green and has the words "Santa's Little Helper" on the front. The stocking is big enough to hold only the baby bottle and nothing else.

The sample you submitted has the head of a moose at the top of the stocking. In the promotional literature the item is pictured with the head of a bear. We presume that the bottle warmer comes with either a moose or a bear decoration. You state that the item will be sold as a one piece unit in a poly bag. The bottle and warmer are considered a set, the essential character of which is the baby bottle.

The applicable subheading for the baby bottle/warmer set will be 3924.90.5500,Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics, other, other. The rate of duty will be 3.4 percent ad valorem.

There is no quota applicable to this subheading number. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Previous Ruling Next Ruling

See also: