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 > 2000 NY Rulings > NY F82471 - NY F82514 > NY F82482

Previous Ruling Next Ruling
NY F82482

February 4, 2000

CLA-2-95:RR:NC:2:224 F82482


TARIFF NO.: 9503.41.0010

Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington, D.C. 20036

RE: The tariff classification of two stuffed toys with plastic clips from China.

Dear Mr. Tomenga:

In your letter dated January 28, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on two stuffed toys: the purple toy is numbered 02181-000 and the red toy is numbered 02181-003. Both toys represent infantile non-human creatures: the purple version is in a standing position and the red version is in a sitting position. Each toy is attached to a plastic clip that allows the user to attach the toy to a belt loop, school bag or other object of his/her choosing. Each toy also has clasping arms that enable the user to attach the toy to various items by means of the arms on each toy. The items are clearly classifiable as toys in chapter 95 of the Harmonized Tariff Schedule of the United States. The samples will be returned, as requested.

The applicable subheading for the two stuffed toys with plastic clips depicting non-human creatures will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: