The tariff classification of toy animal figures from China.

NY L87138 September 6, 2005 CLA-2-95:RR:NC:2:224 L87138 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock NJ 07440 RE: The tariff classification of toy animal figures from China. Dear Ms. Balaquer: In your letter dated August 22, 2005, you requested a tariff classification ruling. The sample merchandise consists of two soft toy reproductions of animals in Christmas holiday trimmings. One toy is described as “Bucky plush w/tree item 700515.” Another is identified as “Bucky plush w/stocking item 700415.” The samples will be returned at your request. The applicable subheading for the two toy figures will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys.” 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