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NY H86035




December 14, 2001

CLA-2-95:RR:NC:2:224 H86035

CATEGORY: CLASSIFICATION

TARIFF NO.: 9305.49.0000

Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of “Pick Me Up Pals”, PP 227802, from China.

Dear Ms. Wierbicki:

In your letter dated December 7, 2001, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on an item that is described as a toy dog figure that represents a Dalmatian cartoon character. In addition to the dog portion of the item there is also a doghouse, a feeding bowl, a bone and a grooming brush. The entire product is identified as “Pick Me Up Pals”, PP 227802. The internal cavity of the dog toy incorporates a battery operated mechanism causing an eating or barking sound when the mechanism is triggered by exerting pressure on certain portions of the toy dog. The toy dog will be imported packaged ready for retail sale with its own textile doghouse, as well as a plastic feeding bowl, a plastic grooming brush and a textile material bone. The dog including the feeding bowl, grooming brush and the bone are all classifiable in Chapter 95 of the HTS as toys representing animals and their respective parts and accessories. The toy dog is classified as a toy representing an animal and the doghouse, feeding bowl, grooming brush and bone are classified as accessories to the toy dog. The samples will be returned as requested by your office.

The applicable subheading for the “Pick Me Up Pals”, item number PP 227802, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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