The tariff classification of plush animal toys from China

NY K84318 March 25, 2004 CLA-2-95:RR:NC:2:224 K84318 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9503.49.0000 Mr. Randy Williams Seasons USA, Inc 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of plush animal toys from China Dear Mr. Williams: In your letter dated March 4, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on 3 different toy items, as follows: a 6 inch stuffed plush bunny in a matching color shopping cart, style 20177; an 11 inch bunny hand puppet, style 23239; and a 6 inch plush teddy bear holding a heart, style 53005. The correct classification will be in Chapter 95 of the HTS, as toys representing animals and an accessory (the shopping cart). You have not requested the return of your sample. The applicable subheading for the Bunny in Shopping Cart, style number 20177, and the Teddy Bear with Heart, style 53005 will be 9503.41.0000, 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 Bunny Hand Puppet, style number 23239 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