The tariff classification of a "Stuffed Giraffe" from China or Thailand.

NY K82641 February 5, 2004 CLA-2-95:RR:NC:SP:225 K82641 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Diane Weinberg Meeks & Sheppard 330 Madison Avenue, 39th Floor New York, NY 10017 RE: The tariff classification of a “Stuffed Giraffe” from China or Thailand. Dear Ms. Weinberg: In your letter dated January 26, 2004, on behalf of your client, Celebration Halloween, Inc., you requested a tariff classification ruling. You submitted a sample of a “Stuffed Giraffe” that measures approximately 22 inches in height x 9-1/2 inches in width x 34 inches in length. The stuffed, plush giraffe has a hole in its back that measures approximately 10 inches in diameter and allows a child to squeeze through it and literally wear the giraffe around his/her waist as a costume. The giraffe has adjustable plastic shoulder straps to hold the giraffe in place and plastic reins around its neck. Although you suggest classification under the provision for “Toys representing animals or non-human creatures”, 9503.41.0000, Harmonized Tariff Schedule (HTS), this office believes that the more appropriate classification is as a costume in 9505.90.6000, HTS. The hole in the giraffe indicates that the giraffe is intended to be worn around a child’s waist rather than ridden as a hobby horse. Moreover, the adjustable plastic shoulder straps are designed to hold the costume in place while the child wears the costume around his/her waist. The applicable subheading for the “Stuffed Giraffe” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division