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 > 2001 NY Rulings > NY G86752 - NY G86881 > NY G86878

Previous Ruling Next Ruling
NY G86878

February 15, 2001

CLA-2-95:RR:NC:2:224 G86878


TARIFF NO.: 9503.49.00

Dana N. Mobley
J. C. Penny Purchasing Corp.
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of a NCAA mascot toy from China.

Dear Ms. Mobley:

In your letter dated February 7, 2001, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as a NCAA mascot: lot numbers 537-5001-4 and 5006-5020. The item is a mascot representing NCAA football teams, in this case Arkansas. The outer shell is constructed of polyester fabric, while the head is stuffed with polyester filling. The body of the mascot contains a voice box. Each mascot will wear the appropriate school jersey of the NCAA football team that the mascot represents. When the left hand is pressed, the mascot plays the school song and dances. Each mascot measures about 13 inches while standing. The mascot will be classified as a toy that represents an animal in Chapter 95 of the HTS because it is obviously designed for use as an entertaining, amusing object. The sample will be returned, as requested.

The applicable subheading for the NCAA mascot will be 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other.” 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: