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NY F89558

July 27, 2000

CLA-2-95:RR:NC:2:224 F89558


TARIFF NO.: 9503.49.0025

Joanne Cohen
Cutee Corporation
31312 Via Colinas, Suite 101
Westlake Village, CA 91362

RE: The tariff classification of a toy fly with a clock in its back from Indonesia.

Dear Ms. Cohen:

In your letter dated July 10, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is called “Time Flies”, a plush toy fly with a clock encased in the fly’s back. The item, approximately five inches long and six inches wide, is constructed of man-made fibers with an encased working clock, a metal ring and an attached plastic clip. The plastic clip is for the user (5 years and older) to attach the item to a belt loop, backpack, etc.

The item has a functional digital clock encased in the back of the plush toy fly. It is the opinion of this office that the essential character of the product is imparted to the product by the toy fly portion of the item. Furthermore, it would appear that the primary purpose of the item is as a source of amusement and entertainment. The product is properly classified in Chapter 95 of the HTS. The sample will be returned, as requested.

The applicable subheading for the product called “Time Flies” (toy fly with digital clock) will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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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