The tariff classification of three stuffed toys with plastic clips from China.

NY F87243 May 26, 2000 CLA-2-95:RR:NC:2:224 F87243 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W. Suite 500 Washington, D.C. 20036 RE: The tariff classification of three stuffed toys with plastic clips from China. Dear Mr. Tomenga: In your letter dated May 19, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client. You are requesting the tariff classification on three stuffed toys, each of which is attached to a plastic clip. The items are identified as Wrin No. 02224-000 for the tiger toy, Wrin No. 02224-003 for the kangaroo toy and Wrin No. 02224-006 for the donkey toy. The body of each toy is constructed of a soft textile fabric exterior, and the interior is stuffed with polyester fibers. Each animal is wearing a removable hooded vest made of an orange and black tiger print. A plastic clip is attached to the back of each toy’s head by a textile strap. The clip is used to fasten the toy to a loop, ring, or an object, as may be found on clothing, a backpack or a school bag. The samples will be returned, as requested by you. The applicable subheading for the three stuffed toys with plastic clips will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Stuffed 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