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C87071 C8 Ruling Active

The tariff classification of a toy animal figure from China.

Issued May 12, 1998 by U.S. Customs and Border Protection.

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C8 C87071 (May 12, 1998)

Tariff classification

HTS codes: 9503.41.0010

Headings: 9503

Product description

The tariff classification of a toy animal figure from China.

CBP rationale

The applicable subheading for the Autograph Cow 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 and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof, Stuffed toys.

Full text

NY C87071 May 12, 1998 CLA-2-95:RR:NC:2:224 C87071 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Donald A. Keller O'Neill & Whitaker, Inc. 1809 Baltimore Ave. Kansas City MO 64108 RE: The tariff classification of a toy animal figure from China. Dear Mr. Keller: In your letter dated April 15, 1998, you requested a tariff classification ruling on behalf of Hallmark Cards. The merchandise is identified as Autograph Cow, stock #895GDT2179, and is said to be marketed as a graduation autograph cow. The sample consists of a stuffed textile representation of a cow which is highly stylized and cartoon-like in appearance. The torso area of the approximately 11 inch long figure is primarily white in color and is where, for example, fellow graduates of the owner will sign their names. The sample will be returned at your request. The sample Autograph Cow belongs squarely in that class of good considered as toys for the amusement of children or adults. The applicable subheading for the Autograph Cow 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 and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof, Stuffed toys." The duty rate 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 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, Robert B. Swierupski Director, National Commodity Specialist Division

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