NY 880428 - The tariff classification of a "My Puppy Loves Me" toy animal figure, item number 1710, from Thailand. - United States International Trade Commision Rulings

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NY 880428

CLA-2-95:S:N:N8:224 880428

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000; 9902.95.02

Ms. Lisa Matznick
Tyco Toys, Inc.
6000 Midlantic Drive
Mount Laurel, NJ 08054

RE: The tariff classification of a "My Puppy Loves Me" toy animal figure, item number 1710, from Thailand.

Dear Ms. Matznick:

In your letter dated November 16, 1992, you requested a tariff classification ruling.

The submitted sample is a textile representation of a puppy measuring approximately twelve inches in height. The figure is composed of plush knit pile fabric with plastic eyes and a vinyl nose and paws. A compartment in the head of the figure, secured by means of a hook and loop type closure in the back of the head, contains a battery operated sound device. The device is activated by pressing the figure's nose which causes the device to produce a whimpering sound. The stomach consists of a water filled latex balloon encased in a non- pile fabric covering, providing a more realistic touch to the stomach area. The four limbs are filled with plastic pellets; the torso behind and on the sides of the stomach piece is significantly stuffed with polyester textile material. The figure is considered stuffed for tariff classification purposes. The sample will be returned as requested.

The applicable subheading for the "My Puppy Loves Me" 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 classifiable under 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, 1992.

Articles classifiable under subheading 9503.41.10, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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

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