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NY H88846




March 1, 2002

CLA-2-95:RR:NC:2:224 H88846

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a toy reindeer, item # 928795 from China.

Dear Ms. Fair:

In your letter dated February 22, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a XHD Reindeer, item number 928795. The product is thirty six inches in height and the component breakdown for this item is as follows: 35 % accessories, 30 % stuffing, 15 % tricot, 10 % polyester/cotton blend fabric and 10 % plush material. You state in your letter that the reindeer will be used for decorative purposes at Christmas, however the instant item is not considered a festive article for the purposes of the HTSUSA. A reindeer alone is not a symbol of Christmas, and the symbols of the holiday that are printed on the shirt’s fabric are too small to be considered “draping”. The reindeer will be classified as a toy in Chapter 95 of the HTSUSA because of the amusing, whimsical nature of the product that makes it a source of entertainment to all who observe the reindeer. The sample will be returned, as requested by your office.

The applicable subheading for the toy reindeer, item # 928795, 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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