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811148 81 Ruling Active

he tariff classification of a vinyl squeeze toy from China.

Issued June 9, 1995 by U.S. Customs and Border Protection.

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81 811148 (June 9, 1995)

Tariff classification

HTS codes: 9503.49.0020

Headings: 9503

Product description

he tariff classification of a vinyl squeeze toy from China.

CBP rationale

a carrot. In your ruling request, you refer to the sample as a "Looney Tunes Lovable Squeezable". In addition, the sample toy squeaks when squeezed. The sample is being returned to you, as per your request. The applicable subheading for the vinyl squeeze toy, and other toy representations of "Looney Tunes" animal characters with similar significant features, will be 9503.49.0020, Harmonized Tariff Schedule of the United States(HTS), which provides for other toys...and accessories thereof: toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof, other, toys not having a spring mechanism: other. The rate of duty will be free.

Full text

NY 811148 June 9, 1995 CLA-2-95:S:N:N8:224 811148 CATEGORY: Classification TARIFF NO.: 9503.49.0020 Robert C. Shoule J.W. Hampton 15 Park Row New York, N.Y. 10038 RE:The tariff classification of a vinyl squeeze toy from China. Dear Mr. Shoule: In your letter dated June 2, 1995, you requested a tariff classification ruling, on behalf of F.W. Woolworth Co., your client. You have requested information on the tariff treatment of a vinyl squeeze toy, measuring approximately 6-1/2 inches in height (seated). The submitted sample is a toy representation of a rabbit wearing a baseball cap, turned to one side, and holding a carrot. In your ruling request, you refer to the sample as a "Looney Tunes Lovable Squeezable". In addition, the sample toy squeaks when squeezed. The sample is being returned to you, as per your request. The applicable subheading for the vinyl squeeze toy, and other toy representations of "Looney Tunes" animal characters with similar significant features, will be 9503.49.0020, Harmonized Tariff Schedule of the United States(HTS), which provides for other toys...and accessories thereof: toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof, other, toys not having a spring mechanism: other. The rate of duty will be free. 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

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