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NY I86884

October 4, 2002

CLA-2-95:RR:NC:2:224 I86884


TARIFF NO.: 9503.41.0000

Ms. Leigh Wang
The Disney Store, Inc.
101 North Brand Blvd
Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of a Sulley with Boo toy from China.

Dear Ms. Wang:

In your letter dated September 25, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Sulley with Boo toy. The toy is a stuffed representation of two characters from the Monsters, Inc. movie: Sulley and Boo. Sulley is a comical monster and Boo is a little girl. The toy depicts Sulley holding a miniature version of Boo, attached to Sulley by a cloth string. The composition of the Sulley toy is 100 % acrylic fiber for the exterior, and the stuffing is composed of carding material of polyester staple fiber. Boo’s composition is not stated. The toy is considered a composite good, consisting of a monster toy and a human being doll. The item will be classified as a toy representing a monster in chapter 95 of the HTSUSA, since the monster portion of the toy imparts the essential character to the whole toy. The sample will be returned, as requested.

The applicable subheading for the Sulley with Boo toy will be 9503.41.0000, 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: stuffed toys and parts and accessories thereof. 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 646-733-3025.


Robert B. Swierupski

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