CLA-2-95:RR:NC:FC:224 A83639
Rose Althoff
Midwest Of Cannon Falls
32057 64th Ave.
P.O. Box 20
Cannon Falls, MN 55009-0020
RE: The tariff classification of a stuffed bunny ornament/toy from China.
Dear Ms. Althoff:
In your letter dated April 30, 1996, you requested a tariff classification ruling.
You are requesting the tariff classification of a stuffed bunny ornament. You have submitted two assorted styles of the item which has been designated as product number 12361-4. The miniature stuffed bunny (approximately 4 inches in height) is a decorative article which is intended to evoke amusement by its cute and playful appearance. The whimsical nature of the item is what gives the bunny its visual entertainment quality. The item is actually a miniature stuffed animal, except the main function is to hang as an ornament. The item has a cotton textile exterior with polyester stuffing throughout.
The applicable subheading for the stuffed bunny ornament/toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof...Stuffed 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 Thomas A. McKenna at 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division