United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY C84724 - NY D80105 > NY C87501

Previous Ruling Next Ruling

May 12, 1998

CLA-2-95:D:C:DO3 C87501


TARIFF NO.:9503.41.0010

Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of “CSM Country Snowman”, manufactured in China.

Dear Mr. Rickert:

In your letter dated April 16, 1998 you requested a tariff classification ruling on behalf of LTD Commodities, Inc., 2800 Lakeside Dr., Bannockburn, Illinois 60015.

The article is a 12 inch tall toy stuffed textile snowman dressed in a black hat and mittens, red vest and plaid scarf. The snowman is holding a broom and is stuffed with polyester stuffing material.

The applicable subheading for “CSM Country Snowman”, is 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...,stuffed toys and parts and accessories, stuffed toys. The rate of duty will be free.

The article is not subject to quota.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


David F. Greenleaf
Port Director

Previous Ruling Next Ruling

See also: