The tariff classification of a fabric mane and tail for use with a child's ride on toy from China

NY 802238 October 14, 1994 CLA-2-95:S:N:N8:225 802238 CATEGORY: Classification TARIFF NO.: 9501.00.4000 Mr. William C. Neal The Little Tikes Company 2180 Barlow Road P.O. Box 2277 Hudson, Ohio 44236-0877 RE: The tariff classification of a fabric mane and tail for use with a child's ride on toy from China Dear Mr. Neal: In your letter dated August 11, 1994, received in this office on September 21, 1994, you requested a tariff classification ruling. The articles consist of a stuffed textile mane, stuffed tail and nylon cable tie which, upon importation, will be incorporated into product number 1551 "Soft Little Lion". The finished product, "Soft Little Lion", is a plastic ride on toy depicting a lion. The "Lion" has four free rolling wheels and is propelled by movement of the child's legs pushing against the pavement or floor. The nylon cable tie is cut to 20 1/2 inches in length. The cable is designed for insertion into the mane to enable fastening around the "Lion's" neck by the ultimate consumer. The tail portion has a cut opening permitting attachment to the back of the "Lion". The mane, tail and nylon cable tie will be imported together in a sealed polybag. The applicable subheading for the fabric mane, tail and cable tie will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children; parts and accessories thereof: other. The rate of duty will be 3.6 percent ad valorem. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met. 2 This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport