The tariff classification of a Li’l Hugs Frog Toy Pillow from China.

NY J80251 January 30, 2003 CLA-2-95:RR:NC:2:224 J80251 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Danny Gabriel Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a Li’l Hugs Frog Toy Pillow from China. Dear Mr. Gabriel: In your letter dated January 20, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Li’l Hugs Frog Toy Pillow, reference number PP# 1013972. The product is a stuffed frog covered in a cotton terry cloth fabric with a flap and two suction cups. The intended use is as a toy bath pillow that may be used by children as a play item, while bathing. Although highly stylized, the item is still representative of a frog and therefore the proper classification is in Chapter 95 of the HTS as a toy representing an animal. The sample will be returned, as requested by your office. The applicable subheading for the Li’l Hugs Frog Toy Pillow, item PP# 1013972, will be 9503.41.0000, 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. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division