The tariff classification of a plush bird toy with squeaker from China

NY L84807 May 13, 2005 CLA-2-95:RR:NC:2:224 L84807 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a plush bird toy with squeaker from China Dear Mr. Stinson: In your letter dated May 5, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a XPET 8 inch plush bird with squeaker. The product is a plush toy representing a bird with an internal squeaker that is activated when the toy is pressed. The toy bird is constructed of 100% polyester with the exception of the plastic squeaker inside the body of the toy. The sample will be returned, as requested by your office. The applicable subheading for the XPET 8 inch Plush Bird with Squeaker, item # 942475, 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