The tariff classification of stuffed toys from China

NY L80992 November 29, 2004 CLA-2-95:RR:NC:2:224 L80992 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of stuffed toys from China Dear Mr. Stinson: In your letter dated November 5, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as Sea Assortment pillows. The item is, in fact, an assortment of stuffed toys that represent sea creatures: a pink fish, a dolphin, a turtle, and a black and yellow fish. The aquatic creatures are brightly colored, whimsical, and huggable. The foregoing features are characteristic of merchandise sold and marketed as toys. The Sea Assortment, item #939811, will be classified in Chapter 95 of the HTS, as toys representing animals. The samples will be returned, as requested. The applicable subheading for the Sea Assortment toys, item #939811, 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