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NY L80415

November 5, 2004

CLA-2-95:RR:NC:2:224 L80415


TARIFF NO.: 9503.41.0000

Ms. Jung Choi
Windsor Toys, Inc.
200 Fifth Avenue, Suite 123
New York, NY 10010

RE: The tariff classification of Stuffed Animals from Korea, Indonesia, China and/or Thailand

Dear Ms. Choi:

In your letter dated October 26, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise sample is item 044039, a stuffed leopard. There is a full line of stuffed farm and wild animals such as lambs, pigs, horses, elephants, hippos, etc.. They will be imported for retail in 15 inch and 11 inch choices. The leopard submitted was a large (15 inch) example. These are polyester plush stuffed animals and are fuzzy on the outside and soft to the squeeze. There is a loop and hook closure under the body that, when opened, allows the animal to flatten, with a leg at each corner. It can then be used as a child’s play pillow. However, the product is used primarily for amusement and as such is classified as a stuffed toy.

The applicable subheading for the polyester plush stuffed animals, item 044039, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys 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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