A87303 A8 Ruling Active

The tariff classification of two stuffed penguin-like toys from China.

Issued September 6, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

The tariff classification of two stuffed penguin-like toys from China.

Full text

NY A87303 September 06, 1996 CLA-2-95:RR:NC:FC:224 A87303 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Brian J. O'Shea McKenna & Cuneo, L.L.P. 1900 K Street, N.W. Washington, D.C. 20006 RE: The tariff classification of two stuffed penguin-like toys from China. Dear Mr. O'Shea: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : August 30, 1996 ON BEHALF OF : Simon Marketing, Inc. DESCRIPTION OF MERCHANDISE : The articles under consideration are two stuffed penguin-like figures, measuring about 4.5 inches in height. The two figures (both are in a standing position) are identical to each other, except that they are covered with different color fabric, and one creature will be slightly larger than the other. The smaller creature is purple, while the larger creature is predominantly orange. Both creatures are wearing bow ties, and except for the eyes, which are hard plastic, are made of textile materials. HTS PROVISION : Other toys;...and accessories thereof (con.): Toys representing animals or non-human creatures... and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys. HTS SUBHEADING : 9503.41.0010 RATE OF DUTY : Free A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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