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 > 1998 NY Rulings > NY C82665 - NY C82732 > NY C82727

Previous Ruling Next Ruling
NY C82727




December 19, 1997

CLA-2-95:RR:NC:2:224 C82727

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Judith A. Ballantine
CAP Toys Div., OddzOn/CAP Toys, Inc.
26201 Richmond Road
Bedford Heights, Ohio 44146-1439

RE: The tariff classification of M&M's cartoon character toys from China.

Dear Ms. Ballantine:

In your letter dated December 12, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification on an item which you refer to as mini M&M's swarmies. The item is identified as item number 4110. The product is a plush, stuffed representation of a single M&M candy with legs and arms. The M&M's cartoon character has a tab on the back for holding a package of M&M's Minis candy. Only the plush toy will be imported, while the candy will be added to the item in the United States.

The applicable subheading for the plush M&M's cartoon character toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys." The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: