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NY 805604




January 11, 1995

CLA-2-95:S:N:N8:224 805604

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000

Susan Guarino
Westwater Enterprises
917 Mountain Ave.
Mountainside, NJ 07092

RE: The tariff classification of stuffed toys from China.

Dear Ms. Guarino:

In your letter dated December 29, 1994, you requested a tariff classification ruling.

The merchandise involved consists of two representations of animals made with cotton shells and stuffed with polyester filler. One of these figures measures six inches in height while the other figure measures ten inches in height. The figures are designed with an overall whimsical, entertaining appearance.

Heading 9503, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides for, inter alia, other toys. The Explanatory Notes to the HTSUSA, which provide the interpretation of the Harmonized Schedule at the international level, indicate at Chapter 95 of the HTSUSA that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." It is Customs' position that the amusement requirement means that toys should be designed and used principally for amusement. Customs defines principal use as that use which exceeds each other single use of the article. In this case, since the articles will be principally used as toys, they are classifiable in heading 9503. We note that while these sample items may lack certain material features to be a child's manipulated plaything, they still are designed and used principally for amusement.

The applicable subheading for the stuffed toys will be 9503.41.1000, HTSUSA, which provides for "Other toys...: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys. There is no duty on merchandise classifiable in subheading 9503.41.1000, HTS.

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

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