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NY K84084

April 1, 2004
CLA-2-95:RR:NC:2:224 K84084


TARIFF NO.: 9503.49.0000

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of toy cat accessories from China

Dear Ms. Kittel:

In your letter dated March 10, 2004, you requested a tariff classification ruling, on behalf of Mervyn’s, your client.

You are requesting the tariff classification on an item that is described as an accessory set (style 940670326) for a toy known as Pinky the cat. The accessories include the following: a toy pet carrier, a necklace for the toy cat, a food bowl for the toy cat, a place mat for the toy pet, and a leash for the toy cat. All the accessories that are specifically designed for Pinky the toy cat will be classified in Chapter 95 of the HTS as accessories for a toy that represents an animal. The sample will be returned, as requested.

The applicable subheading for the accessory items (pet carrier, a necklace for Pinky the cat, a pretend food bowl, a pretend place mat, and a pretend leash), item 940670326, 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: 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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