The tariff classification of a stuffed donkey, US Wrin 07610-012 from China.

NY H88404 March 7, 2002 CLA-2-95:RR:NC:2:224 H88404 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Michael K. Tomenga Neville Peterson LLP 1900 M Street, N.W. Suite 850 Washington, D.C. 20036 RE: The tariff classification of a stuffed donkey, US Wrin 07610-012 from China. Dear Mr. Tomenga: In your letter dated March 1, 2002, you requested a tariff classification ruling, on behalf of Creata Promotion USA, Inc., your client. You are requesting the tariff classification on an item that is described as a Plush Blue Donkey (US Wrin 07610-012). The article depicts a blue donkey standing on all four legs. The animal has a purple stomach, peach-colored mouth and two long blue ears with pink earlobes. The facial features are part printed and part stitched onto the fabric. Black synthetic fur, shaped like a mane, extends from the top of the donkey’s head down its neck and upper back. The end of its tail also has a piece of black synthetic fur attached to it. The tail is also decorated with a sewn-on pink fabric bow. The donkey is classifiable in Chapter 95 of the HTSUSA as a toy representing an animal. The sample will be returned, as requested. The applicable subheading for the stuffed donkey toy, US Wrin 07610-012, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division