The tariff classification of stuffed toy figures from Thailand.

NY G83288 October 23, 2000 CLA-2-95:RR:NC:2:224 G83288 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Nicha Caranto 101 Pembrook Loop Staten Island, NY 10309 RE: The tariff classification of stuffed toy figures from Thailand. Dear Ms. Caranto: In your letter dated October 12, 2000, you requested a tariff classification ruling. You are requesting the tariff classification on stuffed toy figures. The submitted samples represent a cat and a rabbit, respectively. The toys have textile exteriors and are stuffed with polyester fiber batting. The importer states in the ruling request that the toys come in different sizes and depict different animals, however as long as the materials are similar the difference in size and shape would not affect the classification. The stuffed toy animal figures will be classified as toys representing animals in Chapter 95 of the HTS. The samples will be returned, as requested. The applicable subheading for the stuffed toy animals 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