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March 10, 1999

CLA-2-95:RR:NC:2:224 D88983

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, N.Y. 10036-8901

RE: The tariff classification of a bumble bee toy/zipper pull from China.

Dear Ms. Wierbicki:

In your letter dated March 5, 1999, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on a zipper pull which is a stuffed toy representing a comical bumble bee. The bumble bee toy is both three dimensional and full figured. The bumble bee’s outer shell is multicolored, while the antennae are green and the wings are black printed with red rings. The bee is wearing a yellow mask, and measures about seven inches in length (antennae not included). To the bee’s head is attached a black elastic cord, approximately three inches in length, which forms a loop that is a means of attachment to a zipper. Sample will be returned, as requested.

The official interpretation of the Harmonized Tariff System at the international level is embodied in the Explanatory Notes. The General Explanatory Note to Chapter 95, Harmonized Tariff System of the United States Annotated (HTSUSA), provides that the “Chapter covers toys of all kinds whether designed for the amusement of children or adults.” Although this bumble bee toy functions as a zipper pull, we believe it will be principally incorporated into a child’s play activity. Any utility is incidental to the article’s play value, due to the extremely humorous, whimsical appearance of the item.

The applicable subheading for the stuffed bumble bee toy/zipper pull will be 9503.41.0010, 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...Stuffed toys.” 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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