The tariff classification of the fabric body of a kangaroo toy on wheels and a stuffed kangaroo toy from China.

NY F87104 May 24, 2000 CLA-2-95:RR:NC:2:224 F87104 CATEGORY: Classification TARIFF NO.: 9503.41.0010; 9503.49.0050 Ruby L. Wood Evans and Wood & Co., Inc. P.O. Box 610005 DFW Airport, TX 75261 RE: The tariff classification of the fabric body of a kangaroo toy on wheels and a stuffed kangaroo toy from China. Dear Ms. Wood: In your letter dated May 2, 2000, you requested a tariff classification ruling, on behalf of Today’s Kids, your client. You are requesting the tariff classification on two foreign components of a domestically produced toy that is identified as the #387 Kangaroo. The foreign components include the fabric body with attachments (for securing the kangaroo body to the frame) and the stuffed baby kangaroo (joey) toy that is made to fit into the pouch of the wheeled kangaroo toy. The fabric body is textile on the outside, and the inside is stuffed with polyester fibers. The small stuffed animal has the same textile breakdown as the kangaroo fabric body. The fabric body is designed to fit over the plastic frame of the #387 Kangaroo toy. The baby kangaroo may be played with in conjunction with the larger kangaroo, or on its own. A sample was not submitted, but illustrations and product specifications were sufficient for the purpose of classifying the products. The applicable subheading for the fabric body of the wheeled kangaroo toy will be 9503.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Parts and accessories.” The rate of duty will be free. The applicable subheading for the baby kangaroo stuffed toy 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