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 > 2000 NY Rulings > NY F87089 - NY F87137 > NY F87104

Previous Ruling Next Ruling
NY F87104




May 24, 2000

CLA-2-95:RR:NC:2:224 F87104

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010; 9503.49.0050

Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification of the fabric body of a kangaroo toy on wheels and a stuffed kangaroo toy from China.

Dear Ms. Wood:

In your letter dated May 2, 2000, you requested a tariff classification ruling, on behalf of Today’s Kids, your client.

You are requesting the tariff classification on two foreign components of a domestically produced toy that is identified as the #387 Kangaroo. The foreign components include the fabric body with attachments (for securing the kangaroo body to the frame) and the stuffed baby kangaroo (joey) toy that is made to fit into the pouch of the wheeled kangaroo toy. The fabric body is textile on the outside, and the inside is stuffed with polyester fibers. The small stuffed animal has the same textile breakdown as the kangaroo fabric body. The fabric body is designed to fit over the plastic frame of the #387 Kangaroo toy. The baby kangaroo may be played with in conjunction with the larger kangaroo, or on its own. A sample was not submitted, but illustrations and product specifications were sufficient for the purpose of classifying the products.

The applicable subheading for the fabric body of the wheeled kangaroo toy will be 9503.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherParts and accessories.” The rate of duty will be free.

The applicable subheading for the baby kangaroo stuffed toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: