The tariff classification of animal head rattlers and animal figure rattlers from Thailand.

NY F87700 June 2, 2000 CLA-2-95:RR:NC:2:224 F87700 CATEGORY: Classification TARIFF NO.: 9503.41.0010; 9503.90.0045 Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of animal head rattlers and animal figure rattlers from Thailand. Dear Ms. Liu: In your letter dated May 23, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on two different types of toy rattlers. The first type is identified as item #B03B3004, baby plush rattlers in the shape of animal heads. There are six assorted styles: a cat, a pig, a bunny, a bear, a mouse and a dog. All styles are constructed of a terry exterior with textile stuffing and a rattler inside each one. The second type is called item #B03B3005, baby plush rattlers in the shape of full figured animals. There are four assorted styles: a cat, a dog, an elephant and a bear. All styles here are also made of a terry exterior with textile stuffing and a rattler inside each one. Full figured toy animals are classified as toys representing animals, while toys that are not representations of the whole animal are classified as other toys, for the purposes of the HTS. The two representative samples (one full figured dog rattler and one mouse head rattler) will be returned to your office, as requested. The applicable subheading for the animal figure rattlers 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. The applicable subheading for the animal head rattlers will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys…parts and accessories thereof: 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division