The tariff classification of stuffed toys from China

NY D84388 November 18, 1998 CLA-2-95:RR:NC:SP:225 D84388 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W., Suite 500 Washington, D.C. 20036 RE: The tariff classification of stuffed toys from China Dear Mr. Tomenga: In your letter dated November 4, 1998, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. The products are described as stuffed toy characters attached to a plastic clip. The incomplete figures portray solely the head portion of assorted animals depicted in children's books and animated film. Each head is stuffed with polyester fiber filling. The heads measure less than 3 inches in length and width. A plastic clip is affixed to the top of each head. The clip itself is 3 «" in length and is intended to enable one to fasten the article onto a belt loop, backpacks, etc. The items are identified as follows: "Yellow Bear Character" (Wrin No. 04182-000) - depicts the head of a smiling bear; "Gray Gopher Character" (Wrin No. 04182-009) - resembles the face of a gopher with tooth protrusion; "Pink Pig Character" (Wrin No. 01482-012) - depicts the smiling face of a pig; "Brown Kangaroo Character" (Wrin No. 01482-015) - resembles a kangaroo's head with a smiling face. This office has no knowledge of any practical use for the instant articles other than to provide frivolous amusement to children. 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 described characters 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