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July 15, 1999

CLA-2-95:RR:NC:2:224 E83976


TARIFF NO.: 9503.41.0010; 9503.90.0045

Anthony Bonatesta
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, N. Y. 10303

RE: The tariff classification of three floating bath toys from China.

Dear Mr. Bonatesta:

In your letter dated June 28, 1999, you requested a tariff classification ruling, on behalf of Gund Inc., your client.

You are requesting the tariff classification on three bath toys which are referred to as “Pooh & Friends Floater” assortment, item number 8038. Each of the toys, which include Winnie the Pooh, Tigger and Piglet, is composed of a 100% polyester fiber shell stuffed with foam, polyester fibers and plastic pellets. The plastic pellets are encased in a plastic disc (inside each toy) which serves as a rattle when the toy is shaken. The outer surface of each toy is composed of a terry cloth fabric.

Although there is no question that the items are toys, there is a question as to where they are classified in the toy subheadings. Since each toy represents an animal sitting in, or on, an object, the question of essential character comes into play. The Tigger toy and the Winnie the Pooh toy each depict a full figured animal sitting on an object: a pillow for Pooh and a wash tub for Tigger. It has been determined that for each of these two (Pooh and Tigger) the essential character is imparted by the animal portion of the toy, and therefore Tigger and Pooh will be classified as toys representing animals. The Piglet toy does not represent a full figured animal, but rather just the top portion of Piglet’s body. This toy is dominated by the teapot in which Piglet is seated, and would be classified as other toys, since the essential character is imparted by the teapot portion of the toy.

The applicable subheading for the Winnie the Pooh and Tigger toys 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.

The applicable subheading for the Piglet toy will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys...parts and accessories thereof: Other...Other toys and models.” 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.


Robert B. Swierupski

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