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NY H84248

August 3, 2001

CLA-2-95:RR:NC:2:224 H84248


TARIFF NO.: 9503.49.0000

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of dressed bunny toy from China.

Dear Mr. Hoffacker:

In your letter dated July 20, 2001, you requested a tariff classification ruling, on behalf of Big Lots Stores, Inc., your client.

You are requesting the tariff classification on an item that is described as a polyester-resin dressed bunny, item number N145. There are two versions of the dressed bunny: one version is a male bunny (the submitted sample) while the other version is a female model. The male version is dressed in a jacket and vest, while the female model is dressed in a vest with a multi-ruffled neckline tied with ribbons. Both models are stuffed completely except for the head of each one that is made of plastic. The sample will be returned, as requested.

The product is essentially a toy, in spite of the plastic head, because of its whimsical, comical appearance. The dressed bunny would certainly appeal to an adult because of its amusing attributes therefore the item would be classified as a toy representing an animal (bunny) in chapter 95 of the HTS.

The applicable subheading for the dressed bunny, item N145, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) 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

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