The tariff classification of a textile toy from China

NY E88376 November 23, 1999 CLA-2-95:RR:NC:SP:225 E88376 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Bill Ramia Alexander International, L.L.C. P.O. Box 30209 Memphis, TN 38130 RE: The tariff classification of a textile toy from China Dear Mr. Bill Ramia: In your letter dated October 28, 1999 you requested a tariff classification ruling on behalf of Luv N Care. A sample of the “Snuggle Blanket” was submitted with your inquiry and is being returned at your request. The article is made of a soft white textile material that partially resembles a lamb. It has a stuffed lamb’s head with protruding ears attached to an angular shaped blanket segment. The lamb’s arms are quilted into the blanket, which alludes to a body, but does not qualify as a full figured animal by Customs definition. The “blanket” portion measures approximately 16 ½” at its widest point and 5” at its narrowest point which is at the lamb’s neck. This product is designed primarily as a soft toy for children to cuddle while sleeping. It has no real function as a conventional blanket. The applicable subheading for the “Snuggle Blanket” will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty 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 Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division