The tariff classification of three stuffed animal toys from China.

NY F84316 March 20, 2000 CLA-2-95:RR:NC:2:224 F84316 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Faye Marlowe Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of three stuffed animal toys from China. Dear Ms. Marlowe: In your letter dated March 2, 2000, you requested a tariff classification ruling, on behalf of Bestever U.S.A. Inc., your client. You are requesting the tariff classification on three items: item 90553, “Godzippa”, item 90554, “Zippapotamus” and item 90556, “Zipbird”. All three styles of stuffed toy animals are constructed of 100% polyester, plush fabric. All three styles also have zippered compartments that serve as the creatures’ mouths and are made to hold candies or smaller toys. The toys are stuffed with traditional textile stuffing composed wholly of polyester. The importer has enclosed a sales catalog clearly showing that the items will be sold as toys. The importer has also included a statement (with the ruling request) that there will be no straps added to these items, ever. These three stuffed animals will be classified in Chapter 95 of the HTS as stuffed toys. The applicable subheading for the three stuffed animal toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Stuffed toys and parts 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division