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 > 2004 NY Rulings > NY K82728 - NY K82771 > NY K82759

Previous Ruling Next Ruling
NY K82759

February 4, 2004
CLA-2-95:RR:NC:SP:225 K82759


TARIFF NO.: 4202.92.4500; 9503.70.0000

Ms. Charlotte Chen
SKM® Enterprises, Inc.
05210 East Nelson Ave.,
City of Industry, CA 91744

RE: The tariff classification of a “Sew N Go™ Stuffed Animal Kit” from China.

Dear Ms. Chen:

In your letter dated January 19, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Sew N Go™ Stuffed Animal Kit” identified as item number 48016. The toy kit consists of the head of a teddy bear, pre-cut ready-to-sew pieces (belly, back, tail, leg paws, and arm paws), thread, polyester fiber stuffing, birth certificate, personalized name tag, and step-by-step instruction sheets. With the help of scissors and a sewing needle (not included), a child 6 years of age and older can use the articles in the toy kit to sew together their own stuffed bear. The toy kit is an educational toy that teaches a child rudimentary sewing in an amusing fashion. However, the toy kit provides manipulative play even if no actual learning takes place. The toy kit is packaged with a carry bag constructed of a clear polyvinyl chloride (PVC) plastic sheeting, which is not the normal and usual packing for such toy kits and will be classified separately.

The applicable subheading for the carry bag of item number 48016 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% ad valorem.

The applicable subheading for the “Sew N Go™ Stuffed Animal Kit” of item number 48016 will be 9503.70.0000, HTS, which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

Furthermore, we note that the submitted article is not in compliance with the country of origin marking regulations. According to Section 134.46 of the Customs Regulations (19 CFR 134.46), the law requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country (emphasis added) or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning.

The country of origin marking on the cardboard insert inside the carrying case of the “Sew N Go™ Stuffed Animal Kit” is not conspicuous, as the ultimate purchaser in the U.S. can not find the marking easily and read it without strain. Additionally, the cardboard insert reads: “Made in China” in small lettering and then to the right of this marking are the words “SKM® Enterprises, Inc. City of Industry, California 91744.” It is noted that the words “SKM® Enterprises, Inc.” are printed in larger letters and a bolder type face then the words “Made in China.” Moreover, the “Made in China” is difficult to find as it is “hidden” within other wording, such as consumer information regarding the material content of the stuffed bear and a choking hazard warning while the company address is set off by itself. Marking in this fashion is unacceptable as it could lead to misconception as to the actual country of origin of the goods.

In order to comply with the above requirements this office suggests that the type print for the country of origin (“Made in China”) must also be of the same size lettering and same boldness as that of your company address, and located in proximity to it. You may contact your local Customs port for guidance in developing other acceptable alternatives of marking your product prior to importation.

Your sample is being returned as requested.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: