B87079 B8 Ruling Active

The tariff classification of a stuffed "Tweety" and "Sylvester" from China.

Issued June 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

You are requesting the tariff classification on two stuffed toys: "Tweety" and "Sylvester". "Tweety" is approximately 21 inches tall, completely stuffed, and the body is constructed of 100 percent taffeta. "Sylvester" is also approximately 21 inches tall and completely stuffed, however the body is constructed of 100 percent velour. Both stuffed toys are for the amusement of children, as well as adults. Samples will be returned, as requested.

CBP rationale

The applicable subheading for the "Tweety" and "Sylvester" toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots or monsters) and parts and accessories thereof: Stuffed toys.

Full text

NY B87079 June 30, 1997 CLA-2-95:RR:NC:2:224 B87079 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Teresa Wolven Expeditors Internat'l of Washington, Inc. 601 North Nash Street El Segundo, CA 90245 RE: The tariff classification of a stuffed "Tweety" and "Sylvester" from China. Dear Ms. Wolven: In your letter dated June 24, 1997, you requested a tariff classification ruling, on behalf of your client, Play-By-Play Toys & Novelties. You are requesting the tariff classification on two stuffed toys: "Tweety" and "Sylvester". "Tweety" is approximately 21 inches tall, completely stuffed, and the body is constructed of 100 percent taffeta. "Sylvester" is also approximately 21 inches tall and completely stuffed, however the body is constructed of 100 percent velour. Both stuffed toys are for the amusement of children, as well as adults. Samples will be returned, as requested. The applicable subheading for the "Tweety" and "Sylvester" toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots or monsters) and parts and accessories thereof: Stuffed toys...and accessories thereof...Stuffed toys." 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 Tom McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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