United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 NY Rulings > NY 894918 - NY 895058 > NY 895047

Previous Ruling Next Ruling
NY 895047




March 17, 1994

CLA-2-95:S:N:N8:225 895047

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.7030; 9503.90.6000; 9503.49.0020

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001

RE: The tariff classification of a crib mobile, stuffed toy locomotive and toy animal from China

Dear Mr. Coe:

In your letter dated February 21, 1994, you requested a tariff classification ruling.

Photographs of the articles in question were submitted in lieu of samples. The first item, identified by SKU number F1251, is a crib mobile. The product consists of plastic letters suspended from a wind-up mechanism which attaches to a crib. When wound, the hanging letters rotate, providing amusing visual stimulation for baby.

The second item, SKU number F1379, is referred to as "Bozo" a stuffed toy train. The item is a textile representation of a toy locomotive stuffed with traditional stuffing material. The cab portion pictures "Bozo" and other clowns peering out the windows. In addition the name "Bozo's" is printed on the engine.

The next article, SKU number F1272, is called "Leggy Larry". "Larry" is a textile representation of an octopus. The item has stuffed legs attached to a stuffed head. The animal, however, is not considered stuffed for classification purposes. Customs definition of "stuffed" is that the stuffing materials impart the shape and form of the torso of the figure. In this case, no torso exists, we simply have a head with legs. Thus, the lack of a torso excludes the article from the stuffed provision.

In reference to SKU number Z8398 - "Toy Musical Stuffed Bear" and SKU number F1256 - "Stuffed Dinosaur" this office is unable to issue a proper classification ruling without actual production samples. When these become available you may resubmit your request for a binding ruling. Please include all pertinent information.

The applicable subheading for the crib mobile, SKU #F1251, will be 9503.90.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for "Bozo" the stuffed train, SKU #F1379 will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for "Leggy Larry" the stuffed octopus, SKU #F1272 will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: