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 > 1999 NY Rulings > NY D87305 - NY D87380 > NY D87378

Previous Ruling Next Ruling

February 4, 1999

CLA-2-95:RR:NC:2:224 D87378


TARIFF NO.: 9503.49.0025

Daniel J. Gluck
Serko & Simon, LLP
One World Trade Center
Suite 3371
New York, N.Y. 10048

RE: The tariff classification of a “pooh bear” zipper pull from China.

Dear Mr. Gluck:

In your letter dated January 27, 1999, you requested a tariff classification ruling, on behalf of Accessory Network Group, Inc., your client.

You are requesting the tariff classification on an item which has been identified as a “Pooh Bear” zipper pull. The item is a full figured miniature reproduction of the Winnie the Pooh character which measures 2.75 inches in height. All parts of the body are stuffed, however most of the body is stuffed with plastic pellets, while the remainder is stuffed with textile materials. The item would not be considered “stuffed” for the purposes of the tariff, due to the presence of the plastic pellets in the body of the item. Although the item functions as a zipper pull on backpacks, jackets, etc., the play value of the item as a source of frivolous amusement (for children or adults) outweighs its utilitarian purposes. The item will be classified prima facie as a toy. The sample will be returned, as requested.

The applicable subheading for the “Pooh Bear” zipper pull will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other... Toys.” The rate of duty will be free.

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 Tom McKenna at 212-637-7015.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: