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 E85202 - NY E85270 > NY E85252

Previous Ruling Next Ruling
NY E85252

August 5, 1999

CLA-2-95:RR:NC:2:224 E85252


TARIFF NO.: 9503.49.0025

Cindy Hazlett
Applause Inc.
6101 Variel Ave.
Woodland Hills CA 91367

RE: The tariff classification of a miniature plastic elephant from China.

Dear Ms Hazlett:

In your letter of July 27, 1999, you requested a tariff classification ruling.

The merchandise consists of a plastic representation of an elephant measuring approximately nine centimeters in height and 12 centimeters in length. You have provided no information regarding the use of this article except to say its function is to amuse and entertain a child. If this stated function is the principle use of the item it is a toy for tariff purposes.

The applicable subheading for the plastic elephant figure will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures, not stuffed. The duty rate 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 Director, National Commodity Specialist Division

Previous Ruling Next Ruling

See also: