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NY J89982

October 16, 2003

CLA-2-95:RR:NC:2:224 J89982


TARIFF NO.: 9503.49.0000; 3307.90.0000

Ms. Lara A. Austrins
Rodriguez O’Donnell Ross
Fuerst Gonzalez & Williams
20 North Wacker Drive
Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of a quilted bear with a scented potpourri sachet from China

Dear Ms. Austrins:

In your letter dated October 3, 2003, you requested a tariff classification ruling, on behalf of The Boyds Collection Ltd., your client.

You are requesting the tariff classification on a quilted bear and a nylon sachet filled with potpourri. The first item is a full-figured depiction of a bear that is constructed of a soft quilted printed fabric. There is a small zippered pocket with very little depth that may be used to store the sachet or the removable strap (on the back of the bear), however the pocket does not have sufficient space to find that the bear’s primary use is for storing items. However, the nature of the bear: its tactile material and its amusing aspect, in particular, renders that the correct classification be in Chapter 95 of the HTS as toys representing animals. The second item, the potpourri will be separately classified. The potpourri is a sachet that is enclosed in plastic and then placed in a sheer organza bag with a drawstring closure. The potpourri sachet will be classified in Chapter 33 of the HTS as other perfumery. You have not requested the return of your samples.

The applicable subheading for the quilted bear will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the potpourri sachet in a sheer organza bag will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: other. The rate of duty will be 5.4 % ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number: (202) 418-3412.

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

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