The tariff classification of stuffed toy accessories from China

NY L89184 January 5, 2006 CLA-2-95:RR:NC:2:224 L89184 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Despina Keegan Barnes, Richardson & Colburn 475 Park Avenue South New York, NY 10016 RE: The tariff classification of stuffed toy accessories from China Dear Ms. Keegan: In your letter dated December 12, 2005, you requested a tariff classification ruling, on behalf of Russ Berrie and Company, Inc., your client. You are requesting the tariff classification on products that have been identified as accessories designed for a 16-inch Curious George™ stuffed toy monkey. The accessory articles are described as follows: “I Love School” (RL 5099S), “Zoo Keeper” (RL 5099Z), and “Veterinarian” (RL 5099V). The “I Love School” consists of a shirt, cap, and a miniature backpack. The “Zoo Keeper” is comprised of the following components: a cap, a jacket, and a rectangular stuffed article that is embroidered with the words “Fresh Peanuts”. The “Veterinarian” accessory product is made up of a doctor’s coat, a doctor’s bag and a stethoscope. The Curious George™ logo is prominently displayed on a number of the accessories. The proper classification for the products will be in Chapter 95 of the HTS as accessories for stuffed toys representing animals. The samples will be returned, as requested by your office. The applicable subheading for the stuffed toy (Curious George™) accessories, RL 5099S, RL 5099Z, and RL 5099V, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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