The tariff classification of a toy scarf from China

NY A86184 August 30, 1996 CLA-2-95:RR:NC:FC: 225 A86184 CATEGORY: Classification TARIFF NO.: 9502.91.0000 Mr. Arlen T. Epstein Serko & Simon One World Trade Center Suite 3371 New York, N.Y. 10048 RE: The tariff classification of a toy scarf from China Dear Mr. Epstein: In your letter dated August 7, 1996 you requested a tariff classification ruling on behalf of your client Russ Berrie and Company, Inc. The subject article is a textile scarf designed for a stuffed toy reindeer. The scarf is made of 100 percent acrylic material and measures 27 inches in length by 2 1/8 inches in width. It has a red plaid pattern with fringe at either end. The scarf will be imported in bulk and upon importation will be wrapped around the neck of a stuffed reindeer prior to retail sale. Although the scarf is intended for use with a stuffed animal, it does not possess any particular features which would indicate its use specifically for toy animals and not for dolls. For example clothing for animals may contain holes for ears or tails and otherwise is specially designed. When this is not the case, and the clothing is unrecognizable as animal clothing, then it is considered to be primarily used for dolls and is classifiable as such. Your sample is being returned as requested. The applicable subheading for the "Toy Scarf" will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: garments and accessories thereof, footwear and headgear. The rate of duty will be free. 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division