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July 28, 1999

CLA-2-95:RR:NC:2:224 E84689


TARIFF NO.: 9503.41.0010; 3303.00.3000

Rita A. Mihalek
National Offices
461 From Road
Paramus, NJ 07652

RE: The tariff classification of a stuffed bear on a plastic clip (with perfume) from China.

Dear Mr. Mihalek:

In your letter dated July 7, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on a stuffed printed musical bear (with perfume) attached to a plastic clip. The bear is attached to a plastic clip which may be used on a belt or a back pack. A plastic bottle of perfume is also included with the toy bear. The bear and perfume is packaged in a clear vinyl pouch. The bear would be considered a stuffed toy since it is designed for the amusement of children. The perfume would be separately classified because it serves a different purpose than the bear. The plastic pouch would be considered packing.

The applicable subheading for the stuffed toy bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...stuffed toys.” The rate of duty will be free.

The applicable subheading for the perfume will be 3303.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Perfumes and toilet waters: Containing alcohol.” The rate of duty will be free.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553.

The plastic pouch which holds the bear and the perfume is considered dutiable packing and should be prorated accordingly.

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

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