The tariff classification of a stuffed black cat from China.

NY G89473 April 26, 2001 CLA-2-95:RR:NC:2:224 G89473 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Joseph R.Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a stuffed black cat from China. Dear Mr. Hoffacker: In your letter dated April 3, 2001, you requested a ruling on tariff classification, on behalf of Consolidated Stores, Inc., your client. The merchandise is identified in your binding ruling request as item number L611. The product is a stuffed representation of a sitting black cat. The cat is stuffed predominantly with textile stuffing and the exterior of the item is textile, as well. The cat is constructed to always remain in a sitting position, and therefore could easily be utilized as a purely decorative fabric cat. However, the very comical, whimsical appearance (specifically, the comical facial expression and gaudy attire) of the cat ensures that classification as a stuffed toy in chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) is the appropriate classification for this item. The cat will surely act as a source of amusement and entertainment for either adults or children. The cat may also be handled as a stuffed toy because of its construction. The sample will be returned, as requested by your office. The applicable subheading for this product, the stuffed black sitting cat, item number L611, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The general 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.). 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