The tariff classification of Flying Halloween Pal, Item #951975, from China

N006647 February 15, 2007 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Flying Halloween Pal, Item #951975, from China Dear Ms. Aldinger: In your letter dated February 6, 2007, you requested a tariff classification ruling. The subject article, item #951975 is called Flying Halloween Pal. The article is a fabric doll made of 50% acrylic plush, 10% polyester stuffing, 30% module, 5% rubber and 5% cardboard. The article screams when you fling it through the air. The Flying Halloween Pals are imported in four styles/characters: Frankenstein, Vampire, Scarecrow and Witch. The toy is put up for the amusement of children. The applicable subheading for the Flying Halloween Pal will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars…other toys…parts and accessories thereof… Other. 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