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NY J80814

February 26, 2003

CLA-2-95:RR:NC:2:224 J80814


TARIFF NO.: 9503.49.0000

Ms. Rosanna Villa
Prestige Toy Corp
140 Route 17 North
Suite 269
Paramus, NJ 07652

RE: The tariff classification of a duck teething toy from China and Thailand.

Dear Ms. Villa:

In your letter dated January 24, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a duck teething toy with a stuffed head and wings, style 5106. The toy has a rattle in its head portion and the body is a small piece of fabric that has two duck feet (constructed of rubber) attached for the teething infant to chew. The toy is a reasonably full-bodied depiction of a duck and is therefore classifiable as a toy representing animals in Chapter 95 of the HTS. You have not requested the return of your sample.

The applicable subheading for the duck teething toy, style 5106, 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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