The tariff classification of a vest for a stuffed toy animal from China.

NY G81368 September 19, 2000 CLA-2-95:RR:NC:2:224 G81368 CATEGORY: Classification TARIFF NO.: 9503.41.0060 William J. Maloney Rode & Qualey 295 Madison Avenue New York, N.Y. 10017 RE: The tariff classification of a vest for a stuffed toy animal from China. Dear Mr. Maloney: In your letter dated September 5, 2000, you requested a tariff classification ruling, on behalf of Gund, Inc., your client. You are requesting the tariff classification on an item that is described as a vest made to fit a large, stuffed toy bear. The vest is a man-made fiber fleece vest that is alleged to conform to the dimensions of a large stuffed bear. The vest’s hood has slits through which the bear’s ears will protrude. According to the information provided, the specifications for the vest do not conform to human anatomy. The submitted sample will be classified as an accessory to a stuffed toy in Chapter 95 of the HTS, based on the information available. The sample will be returned, as requested. The applicable subheading for the vest for a large, stuffed toy animal will be 9503.41.0060, 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: Parts and accessories.” 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