The tariff classification of a stuffed bath pillow toy from China.

NY F89700 July 26, 2000 CLA-2-95:RR:NC:2:224 F89700 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of a stuffed bath pillow toy from China. Dear Ms. Balice: In your letter dated June 26, 2000, you requested a tariff classification ruling. The item that you have submitted is identified as Style SK-27, a bath pillow/toy. The item’s exterior is a 100 percent polyester terry fabric, and the stuffing is also 100 percent polyester. The product is a comical depiction of a pig that has four suction cups on its stomach. Although this item may function as a bath pillow, the primary purpose appears to be as a source of amusement or entertainment, in or out of the bath. The bath pillow/toy is properly classified in Chapter 95 of the HTS. The sample will be returned, as requested. The applicable subheading for the toy pig bath pillow 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