The tariff classification of two Plush Characters with Zipper Pockets/Straps from China

N028721 June 9, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Craig K. Hickman AGI Logistics USA LLC 230-50 Rockaway Blvd. Suite 230 Jamaica, NY 11413 RE: The tariff classification of two Plush Characters with Zipper Pockets/Straps from China Dear Mr. Hickman: In your letter dated May 20, 2008, you requested a tariff classification ruling on behalf of Accessory Innovations. The merchandise that is the subject of this ruling request is identified as two full-bodied plush stuffed toy characters from “Sesame Street”. The first toy, style SS1000, depicts the Elmo character and has a small zippered compartment and two adjustable webbing back straps. The second toy is a representation of the Abby Cadabby character, which also has a small pocket and zipper closure and two adjustable webbing back straps. There is no designated style number for the Abby Cadabby article. Although the straps allow both the Elmo and the Abby Cadabby items to be carried on a child’s back, they are not like normal backpacks. Because of the items’ stuffing, the zippered pockets have minimal storage capacity and are incapable of storing anything other than tiny, flat, non-bulky articles. Therefore, the two items will be classified as toys in Chapter 95. This office is retaining one of the samples for training purposes. The applicable subheading for the two Plush Characters, Elmo and Abby Cadabby, with Zipper Pockets/Straps will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The submitted samples are not marked with the country of origin. Therefore, if imported as is, the items will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the items would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.” 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division