The tariff classification of stuffed toys from China

NY D82823 October 20, 1998 CLA-2-95:RR:NC:SP:225 D82823 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Jennifer F. Kessinger Katten Muchin & Zavis 525 West Monroe Street Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of stuffed toys from China Dear Ms. Kessinger: In your letter dated September 22, 1998, you requested a tariff classification ruling on behalf of your client M-B Sales, L.P. The instant product, "Winnie the Pooh Pals," is composed of a stuffed animal head with a plastic loop attachment. The heads resemble popular cartoon characters from the "Winnie the Pooh" series. The largest sized head measures 4 inches by 2 « inches. The plastic loop measures 3 « inches in length and has a simple snap closure. You have stated that the items will be marketed through a fast food chain for children aged three and over. You have suggested that the intended use of the stuffed character heads is to amuse children by their whimsical appearance, soft construction and overall design. The plastic loops may be used to attach the articles onto backpacks. But, as you have indicated, they have no means of practical use other than to amuse a child when held in the hand. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. The Explanatory Notes to the HTS, which provide the interpretation of the Harmonized Schedule at the international level, indicate at Chapter 95 that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." It is Customs position that the described items will be used principally for children's amusement. Therefore, by application of GRI 1, the subject articles are classifiable as toys. Your samples are being returned as requested. The applicable subheading for the "Winnie the Pooh Pals" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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, Robert B. Swierupski Director, National Commodity Specialist Division