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NY I81758




May 10, 2002

CLA-2-95:RR:NC:2:224 I81758

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 9503.49.0000

John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road-Suite 160
Eagan, MN 55121

RE: The tariff classification of toys representing animals from China.

Dear Mr. Mattson:

In your letter dated April 30, 2002, you requested a tariff classification ruling, on behalf of Manhattan Toy ®, your client.

You are requesting the tariff classification on several toys that depict animal characters. The first product is identified as item number 102690 and is called Tilly Iguana & Tank. The toy set is comprised of a plush stuffed iguana and a terrarium tank. The essential character of the set is the iguana therefore the set will be classified as a stuffed toy (a GRI 3 (b) set). The second group of items is designated as item number 101590, and is three hand puppets from Knightingtales™: Lord Leonard, Lady Lillian and Sir Dudley. The hand puppets are constructed of fabric with plush heads and represent a lion, a lioness and a dog, respectively. They are not packaged as a set for retail purposes. The final two samples are listed as item number 200530 and are named Revel and Romp Sock Puppets. These are a pair of sock puppets that are designed as toys for babies 3 to 9 months old. One sock has a bear with a rattle inside attached to it, while the other sock has a bird toy with a squeaker inside sewn onto it. All of the items are classifiable as toys representing animals in Chapter 95 of the HTSUS. The samples will be returned, as requested.

The applicable subheading for the Tilly Iguana & Tank toy set, item 102690, will be 9503.41.0000, 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: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the Lord Leonard, Lady Lillian and Sir Dudley Hand Puppets (item 101590) and the Revel and Romp Sock Puppets (item number 200530) 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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