NY 848636 - The tariff classification of a toy animal figure from the Dominican Republic. - United States International Trade Commision Rulings

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NY 848636

CLA-2-95:S:N:N3:224 848636

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9503.41.1000; 9902.95.02

Mr. Colin Olliver
Oxford Associates, Inc.
6663 McLean Drive
McLean, VA 22101

RE: The tariff classification of a toy animal figure from the Dominican Republic.

Dear Mr. Olliver:

In your letter dated January 8, 1990, you requested a tariff classification ruling.

The article is a textile representation of a bear. The figure is stuffed with polyester material. The photographs submitted with your inquiry show the figure dressed in various accessories including a textile "fur" coat, a textile outfit and a backpack. It is assumed the accessories will not be imported with the figure and this inquiry is only for the figure; it also is assumed that the figure is under 63.5 centimeters in length, width and height.

The applicable subheading for the toy bear figure 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.

Articles classifiable under subheading 9503.41.1000, HTS, which are products of the Dominican Republic are entitled to duty free treatment under the Generalized System of Preferences (GSP) and the Caribbean Basin Economic Recovery Act (CBERA) upon compliance with all applicable regulations. 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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