The tariff classification of two stuffed toy clips and a Piglet marker from China.

NY G88507 March 23, 2001 CLA-2-95:RR:NC:2:224 G88507 CATEGORY: Classification TARIFF NO.: 9503.41.00; 9608.20.0000 Michael E. Roll Katten Muchin Zavis 525 West Monroe Street Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of two stuffed toy clips and a Piglet marker from China. Dear Mr. Roll: In your letter dated March 13, 2001, you requested a tariff classification ruling, on behalf of The Marketing Store Worldwide LP, your client. You are requesting the tariff classification on three items of merchandise. The first item is identified as a Rabbit Clip, a five inches in height plush depiction of the Winnie the Pooh character named Rabbit. A plastic clip, in the shape of a backpack, is attached to the back of Rabbit and allows the toy to be clipped onto clothes or other items. The second item is called a Kessie Clip: a 4 inches in height plush representation of a Book of Pooh character named Kessi, a bird. Inside of Kessie’s wings is a plastic clip that allows a child to attach the Kessie toy to clothing, backpack, etc. The third item is a Piglet Marker that is comprised of a felt tip marker with a plush, stuffed Piglet head topper. The novelty marker is not considered a toy because it is first, and foremost, a functional marker, albeit with a toy-like head as a topper. The topper is not in itself a toy, and the marker and Piglet head together do not make a toy but rather are as a unit, a novelty marker. The applicable subheading for the Rabbit Clip and the Kessie Clip will be 9503.41.00, 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.” The rate of duty will be free. The applicable subheading for the Piglet Marker will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Felt tipped and other porous-tipped pens and markers.” The rate of duty will be 4 % ad valorem. 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