The tariff classification of a plush toy worm from China

NY R00500 July 13, 2004 CLA-2-95:RR:NC:2:224 R00500 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Joseph Veiga Schenker, Inc 7200 Alum Creek Drive, suite B Columbus, OH 43230 RE: The tariff classification of a plush toy worm from China Dear Mr. Veiga: In your letter dated June 28, 2004, you requested a tariff classification ruling, on behalf of Evenflo Company, your client. You are requesting the tariff classification on an item that is described as a stuffed plush toy worm that attaches to the front of an infant car seat by connecting to a 100 % polyester foam mesh boot. The toy and the mesh boot (no style number is shown) are imported and sold together to be attached to a car seat for the purpose of the amusement of a small child. The correct classification of the product is in Chapter 95 of the HTS as a toy representing an animal and its part (the mesh foam boot). A photocopy of the item was submitted, in lieu of a sample. The applicable subheading for the plush toy worm and the mesh boot, no style number shown, 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