The tariff classification of a Pillow Puppet from China

N175645 August 15, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Dan Burns Vermont Teddy Bear 6655 Shelburne Road P.O. Box 965 Shelburne, VT 05482 RE: The tariff classification of a Pillow Puppet from China Dear Mr. Burns: In your letter dated July 13, 2011, you requested a tariff classification. A sample of the Monkey Pillow Puppet was submitted with your inquiry. The item is constructed of a soft polyester pile fabric and consists of an amusing depiction of a monkey head with two arms protruding from the bottom of the head. Hands with four fingers in a different colored fabric are at the end of the arms. The arms have an opening on the back, creating a sleeve with which to place one’s arms and hands into, thereby creating a puppet-like article. The Pillow Puppets will be available in one of five animal designs, with each similarly constructed. They will also be imported with stuffed “buddies,” in this particular case, a banana which fits in the Pillow Puppets’ mouth-like pocket. Other photographs show a spider, dragonfly and bee buddies. The Pillow Puppets will be produced in China and will be imported fully sewn but unstuffed. After importation, you state that they will be stuffed at your facilities in the United States. The buddies are made and stuffed in China. While the Pillow Puppet is imported incomplete or unfinished, GRI 2(a) states that "any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article." Accordingly, in its imported condition, the Pillow Puppet possesses the essential character of a finished stuffed toy. The applicable subheading for the Pillow Puppets will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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/. You also inquired as to whether the stuffed buddies which come with the Pillow Buddies should be marked with the country of origin. 19 C.F.R. 134.11 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." Therefore, the stuffed buddies should also be marked “Made in China.” 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