The tariff classification of a rocking horse toy saddle from Dominican Republic.

NY E87135 September 23, 1999 CLA-2-95:RR:NC:2:224 E87135 CATEGORY: Classification TARIFF NO.: 9503.49.0050 Jill Burns MSAS Global Logistics Inc 10205 NW 19th Street Suite 101 Miami FL 33172 RE: The tariff classification of a rocking horse toy saddle from Dominican Republic. Dear Ms. Burns: In your letter of August 23, 1999, you requested a tariff classification ruling on behalf of Devon Aire. The merchandise is described as a toy saddle made from 100 percent vinyl material. It is padded with plain convoluted foam and it has 100 percent polypropylene webbing straps with brass rings. It is claimed that the saddle is intended for use with a wooden rocking horse. Legal note 3 to Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) states that “[S]ubject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.” It would seem from the provided sample and your description that the subject saddle accessory is solely or principally used with an article classified in chapter 95 – a toy rocking horse. Accordingly, the applicable subheading for the toy saddle will be 9503.49.0050, HTSUS, which provides for toys representing animals or non-human creatures…parts and accessories thereof: other, parts and accessories. The duty rate 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 (212) 637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division