The tariff classification of a Stuffed Snowman from China

NY K86699 June 14, 2004 CLA-2-95:RR:NC:SP:224 K86699 CATEGORY: Classification TARIFF NO.: 9503.41.0000, Mr. Todd D. Bulmash Paris Presents Incorporated 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of a Stuffed Snowman from China Dear Mr. Bulmash: In your letter dated May 27, 2004, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is item 37362RAW, a stuffed snowman that will be added to a retail gift set after importation. The snowman is white, with a soft, plush body, two felt-like hands, and an orange, carrot-shaped nose. It has a green scarf around its neck, three buttons down its front, and is wearing a pair of earmuffs. Your sample will be returned, as requested. The applicable subheading for the stuffed snowman 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