The tariff classification of a toy giant moose from China

NY L86984 August 12, 2005 CLA-2-95:RR:NC:2:224 L86984 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 toy giant moose from China Dear Mr. Stinson: In your letter dated August 08, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a plush toy giant moose that is stuffed with textile material, designated as item number 937855. In addition, the toy giant moose has a squeaker inside one of the paws that squeaks when pressed. The item is classifiable 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 toy giant moose, item number 937855, 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