The tariff classification of a Shamu Snack Pack toy from China

NY J86143 June 18, 2003 CLA-2-95:RR:NC:2:224 J86143 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Spencer Hutchins AKA International, Inc 1200 South 192nd St. Suite 103 Seattle, WA 98148 RE: The tariff classification of a Shamu Snack Pack toy from China Dear Mr. Hutchins: In your letter dated June 6, 2003, you requested a tariff classification ruling, on behalf of Drink Works, your client. You are requesting the tariff classification on a product that is described as a Shamu Snack Pack toy, item number 3410-F001. The item is constructed of injection molded polypropylene and is a novelty give away toy that accompanies each kid’s meal that is purchased. Because the article is not made for long term use as a lunch box, it will be classified as a toy representing animals in Chapter 95 of the HTS, rather than as other toys in 9503.90 because this is not as specific as 9503.49. The nature of the merchandise dictates that after the meal is finished the plastic Shamu will serve as a child’s play thing, a source of amusement. The sample will be returned, as requested by your office. The applicable subheading for the Shamu Snack Pack toy, item number 3410-F001, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. 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