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 F89662 - NY F89714 > NY F89700

Previous Ruling Next Ruling
NY F89700





July 26, 2000

CLA-2-95:RR:NC:2:224 F89700

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Joanne Balice
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of a stuffed bath pillow toy from China.

Dear Ms. Balice:

In your letter dated June 26, 2000, you requested a tariff classification ruling.

The item that you have submitted is identified as Style SK-27, a bath pillow/toy. The item’s exterior is a 100 percent polyester terry fabric, and the stuffing is also 100 percent polyester. The product is a comical depiction of a pig that has four suction cups on its stomach. Although this item may function as a bath pillow, the primary purpose appears to be as a source of amusement or entertainment, in or out of the bath. The bath pillow/toy is properly classified in Chapter 95 of the HTS. The sample will be returned, as requested.

The applicable subheading for the toy pig bath pillow 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: