NY 848351 - The tariff classification of a toy rabbit figure, item number 30253, from Hong Kong. - United States International Trade Commision Rulings

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 > 1997 NY Rulings > NY 847831 - NY 848464 > NY 848351

Previous Ruling Next Ruling
NY 848351

CLA-2-95:S:N:N3:224 848351

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000; 9902.95.02

Ms. Barbara S. Willey
Applause Inc.
6101 Variel Avenue, P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a toy rabbit figure, item number 30253, from Hong Kong.

Dear Ms. Willey:

In your letter dated December 22, 1989, you requested a tariff classification ruling.

The sample submitted with your inquiry is a textile representation of a rabbit measuring approximately 13 inches in height. The figure is composed of plush knit pile fabric with plastic eyes, a plastic nose over which textile fabric has been glued and woven textile feet imprinted to resemble a pair of shoes. The figure is clothed in a woven textile top and pants. The torso, head and feet are fully stuffed with textile material. Your sample will be returned as requested.

The applicable subheading for the toy rabbit figure, item number 30253, will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, stuffed. The rate of duty will be 6.8 percent ad valorem.

Articles provided for in HTS subheading 9503.41.10 which do not have a spring mechanism and do not exceed 63.5 centimeters in either length, width, or height are also within the purview of HTS subheading 9902.95.02 which provides for the temporary suspension of duty for articles entered on or before December 31, 1990.

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