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NY K81482

December 4, 2003
CLA-2-95:RR:NC:2:224 K81482


TARIFF NO.: 9503.49.0000

Ms. Jill Boyle
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of Pet Pals Playhouse from China

Dear Ms. Boyle:

In your letter dated November 21, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Pet Pals Playhouse, item # 82146. The product consists of a toy dog that is sold and marketed in a doghouse that is called a playhouse. When the fabric paw is pressed, the electronics are activated. The toy plays 9 different songs with a dog barking throughout each song. The songs are interruptible, and the toy requires 3 button cell batteries. The product is soft to the touch and it is therefore appropriate for young children. The proper classification will be in Chapter 95 of the HTS, as other toys representing animals (the dog) and an accessory (the playhouse). The playhouse qualifies as an accessory because it serves as the toy dog’s environment. The sample will be returned, as requested.

The applicable subheading for the Pet Pals Playhouse, item 82146, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...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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