The tariff classification of a novelty item from China, Taiwan, India and Vietnam.

N098719 April 16, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 9503.00.0080 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of a novelty item from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated March 17, 2010, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The submitted sample is an Item 90167 Adult Spank My Monkey novelty item consisting of a novelty pullover and stuffed monkey. The novelty pullover is constructed of knit 100 percent polyester fabric. The short sleeve garment has a crew neck, overlock stitched neck, seams and edges, and a hook and loop tab sewn onto the right shoulder enabling a stuffed textile monkey to be secured; the pullover is printed on the front and back with the saying “Spank My Monkey for 50 cents” with the 50 crossed out and 25 printed underneath. The Item 90167 is a novelty article and is not considered fancy dress. The applicable subheading for the Item 90167 Adult Spank My Monkey pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem. The applicable subheading for the Item 90167 Adult Spank My Monkey stuffed monkey, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…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/. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division