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NY J80473

February 5, 2003

CLA-2-95:RR:NC:2:224 J80473


TARIFF NO.: 9503.49.0000

Michael K. Tomenga
Neville Peterson LLP
1900 M Street, N.W.
Suite 850
Washington, D.C. 20036

RE: The tariff classification of two plastic toy dogs with accessories from China.

Dear Mr. Tomenga:

In your letter dated January 27, 2003, you requested a tariff classification ruling, on behalf of Creata Promotion USA, Inc., your client.

You are requesting the tariff classification on two plastic toy dogs with accessories. The toys are plastic beagle dogs standing upright on two feet. Each toy has an oversized, removable head, moveable arms and a moveable waist. Each is also accompanied by coordinating plastic accessories. The two toys are identified as follows: Beagle Dog in a Chef’s Attire with Cooking Utensils (US Wrin No. 02339-030) and Beagle Dog with a Briefcase (US Wrin No. 02339-024). The Chef Beagle is eight inches in height and the accompanying toy accessories are as follows: a five-inch long serving spoon and a six-inch long spatula. Both the serving spoon and the spatula have pegs that fit a hole in each of the dog’s paws allowing the dog to hold the toy utensils. The Beagle with a Briefcase is 6 ½ inches in height, while the miniature briefcase is approximately 1 ½ inch long. The briefcase is designed to fit between the toy dog’s paws, and is therefore an accessory to the toy. The toy dogs and their accessories will be classified in Chapter 95 of the HTS as other toys representing animals and accessories thereof. The samples will be returned, as requested by your office.

The applicable subheading for the two plastic toy dogs with accessories (US Wrin No. 02339-030 and US Wrin No. 02339-024) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand 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 646-733-3025.


Robert B. Swierupski

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