NY 852330 - The tariff classification of a "Peepers" toy animal figure from China. - United States International Trade Commision Rulings

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NY 852330

CLA-2-95:S:N:N3:224 852330

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9503.41.1000; 9902.95.02

Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a "Peepers" toy animal figure from China.

Dear Ms. Shira:

In your letter dated May 7, 1990, on behalf of your client, Lewis Galoob Toys, you requested a tariff classification ruling.

The sample submitted with your inquiry is a textile representation of a dog measuring approximately 15 inches in height. The figure is composed of a knit pile textile face, a woven fabric body, plastic eyes and a plastic nose. A battery operated mechanism embedded in the torso causes the normally closed eyes to open and light up when the mechanism is squeezed. The torso area around the mechanism is significantly stuffed with textile material. Your sample will be returned as you requested.

The applicable subheading for the "Peepers" toy animal 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.

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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