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 > 2003 NY Rulings > NY J80770 - NY J80814 > NY J80794

Previous Ruling Next Ruling
NY J80794

February 26, 2003

CLA-2-95:RR:NC:2:224 J80794


TARIFF NO.: 4823.90.6600; 9503.41.0000

Ms. Leigh Wang
The Disney Store Inc
101 North brand Blvd
Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of a Cardboard Egg Pooh from China.

Dear Ms. Wang:

In your letter dated February 11, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Cardboard Egg Pooh; there is no designated style number indicated for this item. The article is comprised of a cardboard egg printed with a Pooh wearing rabbit ears, colored eggs and butterflies. The cardboard egg holds a miniature Pooh bear with bunny ears holding an even smaller pink and white gingham bunny. Both the Pooh toy and the gingham bunny are stuffed. The sample will be returned as requested by your office.

The Cardboard Egg Pooh is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The Pooh and gingham rabbit will be classified in Chapter 95 of the HTS as stuffed toys representing animals. The cardboard egg will be classified in chapter 48 of the HTS as other articles of coated paper or paperboard.

The applicable subheading for the Pooh toy with the gingham rabbit attached will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the paper cardboard egg will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of coated paper or paperboard. The rate of duty will be 0.6 % ad valorem.

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 646-733-3025.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: