NY 854168 - The tariff classification of a toy animal skin from Korea. - United States International Trade Commision Rulings

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NY 854168

CLA-2-95:S:N:N3:224 854168

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.3000; 9902.95.04

Mr. Charles L. Crowley
Deloitte & Touche
One World Trade Center
New York, N.Y. 10048-0601

RE: The tariff classification of a toy animal skin from Korea.

Dear Mr. Crowley:

In your letter dated July 6, 1990, on behalf of your client, Springs Industries, Inc., you requested a tariff classification ruling.

The submitted sample is a textile representation of a turtle measuring approximately 20 inches in length. The item is composed of woven textile fabric with facial features imprinted thereon. The figure is imported with the arms and legs stuffed with textile material. The torso will not be stuffed when imported; after importation into the United States the item will be stuffed completely with textile material. The article is considered a toy animal skin for tariff classification purposes.

The applicable subheading for the toy animal skin will be 9503.41.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, parts and accessories thereof. The rate of duty will be 6.8 percent ad valorem.

Articles provided for in HTS subheading 9503.41.30 that are skins for stuffed toy figures are also within the purview of HTS subheading 9902.95.04 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

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