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 > 1996 NY Rulings > NY A85835 - NY A85993 > NY A85945

Previous Ruling Next Ruling
NY A85945




July 26, 1996

CLA-2-95:RR:NC:FC:224 A85945

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020; 9503.90.0030

Brian J. O'Shea
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006

RE: The tariff classification of five groups of "101 Dalmations" toys from China.

Dear Mr. O'Shea:

In your letter dated July 18, 1996, you requested a tariff classification ruling, on behalf of Simon Marketing Inc., your client.

You are requesting the tariff classification on five groups of dalmation puppy figures. You state in your binding ruling request that there will be fifty one different variations of dalmation puppies in the five groups. This binding ruling will focus on the six submitted samples, since it is apparent from your letter that you have a clear grasp of the classification applicable to this line of merchandise. The sample submitted from Group Three, referred to as Dog No. 18, depicts the head of a dog with a candy cane in its mouth. The head of the dog is attached to the top of a Christmas stocking. The sample from Group Seven, referred to as Dog No. 54, is a dalmation puppy (in a prone position) holding a green present in its mouth. The head of this puppy is movable. The representative sample from Group Eight, referred to as Dog No. 64, depicts a dog hiding inside a teapot. The head of the dog pops up when the top of the teapot is raised. The sample from Group Eleven (the number of the dog is not indicated) is a full-body representation of a dalmation puppy wearing a teacup on top of its head. The first sample from Group Twelve, Dog No. 96, is a full-body representation of a dalmation puppy holding a crumpet in its front paws. The second sample from Group Twelve, Dog No. 46, consists of the head and upper torso of a dalmation puppy sitting in the upturned helmet of an English "bobby" or policeman.

The applicable subheading for the toys: Dog No. 54 from Group Seven, "Dog Wearing a Teacup" from Group Eleven, and Dog No. 96 from Group Twelve will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con): Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof...Other...Toys not having a spring mechanism: Other". The rate of duty will be free. The applicable subheading for the following toys: Dog No. 18 from Group Three, Dog No. 64 from Group Eight, and Dog No. 46 (dog sitting on "bobby" helmet) from Group Twelve will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Other...Other: Other toys (except models), not having a spring mechanism". 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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling

See also: