The tariff classification of a Stuffed Toy Giraffe from China

N166256 June 3, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Theresa Lee CHB dba TRK 11099 S. La Cienega Blvd. Suite # 202 Los Angeles, CA 90045 RE: The tariff classification of a Stuffed Toy Giraffe from China Dear Ms. Lee: In your letter submitted May 10, 2011, you requested a tariff classification ruling on behalf of Dream International USA Inc. A sample of a stuffed giraffe, item # JHD1-1487, was submitted with your inquiry. The item will also be imported in bear, monkey and cow versions. The submitted product is a full-figured 100% polyester plush giraffe. It features a three-dimensional stuffed head and legs. The head is complete with horns, eyes, ears and snout. The toy animal measures approximately 16” in height and 19” in length. The stuffed giraffe has a very small pocket with a hook and loop closure at the top and two handles. The amusement value of the item outweighs its functionality as a bag. Due to the item’s stuffing, the pocket has minimal storage capacity and is incapable of storing anything other than tiny, flat, non-bulky items. The sample will be returned, as requested. The applicable subheading for the Stuffed Toy Giraffe will be 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons 3 to 12 years of age.” 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division