The tariff classification of a toy snowman from China.

NY F81337 January 6, 2000 CLA-2-95:RR:NC:2:224 F81337 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Bernard D. Liberati Morris Friedman & Co. 325 Chestnut Street (Suite 415) Philadelphia, PA 19106-3883 RE: The tariff classification of a toy snowman from China. Dear Mr. Liberati: In your letter dated September 17, 1999, you requested a tariff classification ruling, on behalf of Don Wasserman Int’l, your client. You are requesting the tariff classification on an item that is a representation of a snowman. The item is identified as product number KLY40041. The snowman is approximately sixteen inches in length and is stuffed with traditional fiber stuffing and with small pebbles. The shell is constructed of a white flannel fabric with two black felt buttons on the front of the snowman. The snowman is wearing a red plaid stocking cap and a matching scarf. The snowman has a comical, whimsical appearance with its carrot nose and grinning mouth. The snowman is considered a toy for the purposes of the HTS, classifiable in Chapter 95. The applicable subheading for the toy snowman will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys.” 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division