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NY K87819

July 28, 2004
CLA-2-63:RR:NC:N3:351 K87819


TARIFF NO.: 6307.90.9889

Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of decorative stuffed animals from China

Dear Mr. Stinson:

In your letter dated July 12, 2004, you requested a tariff classification ruling.

The samples submitted, identified as XHD SHELF SITTER, STUFFED, SWISS CHALET, are a decorative stuffed bear (#X472761) and moose (#X472761). Standing approximately 14” in height, the exterior of the items is made of polyester fabric and cotton fabric and they are stuffed with polyester fiber and gravel; the gravel in the seats of their pants allows them to be displayed in a seated position. Because of the small pieces of gravel and the metal wires in the arms (to allow them to be posed, presumably) these would not be considered toys. They would not be classified as festive articles as they are not symbols of the holiday and could be displayed during the entire winter season.

The applicable subheading for the decorative stuffed animals will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The samples will be returned as requested.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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