The tariff classification of a stuffed reindeer from China

N163435 May 17, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0085 Ms. Mary Brinkman Kohl’s Department Stores- South Dock N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a stuffed reindeer from China Dear Ms. Brinkman: In your letter submitted April 27, 2011, you requested a tariff classification ruling. A sample of a soft sculpture reindeer, item number 71-410954, was submitted with your inquiry. The item is a stuffed reindeer that measures approximately 14” in height and is constructed of a polyester shell with polyester stuffing. The reindeer is covered in solid red and red plaid fabric with a red felt saddle with white embroidery. The applicable subheading for the stuffed reindeer will be 9503.00.0085, 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: Labeled for use by other persons.” 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division