The tariff classification of "Bottle Huggers" from China

NY R00395 June 4, 2004 CLA-2-95:RR:NC:SP:224 R00395 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Rolando E. Portal ABC Distributing, LLC 14445 NE 20th Lane North Miami, FL 33181 RE: The tariff classification of “Bottle Huggers” from China Dear Mr. Portal: In your letter dated May 18, 2004, you requested a tariff classification ruling. You submitted descriptive literature and product photographs with your request. The subject merchandise is item 318098, known as bottle huggers. These are polyester plush stuffed animals that are sold in pairs, either a dalmation and a bear or a duck and a turtle. Each has an opening in the middle where a baby’s bottle can rest. Without a bottle the items are still three dimensional stuffed animals and can be used as such. The applicable subheading for the “Bottle Huggers” stuffed animals 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