CLA-2:CO:R:C:G 087118 SR
Barbara S. Willey
Applause, Inc.
6101 Variel Ave.
Woodland Hills, CA 91365-4183
RE: Stuffed skunk
Dear Ms. Willey:
This is in reference to your letter dated April 17, 1990,
requesting the tariff classification of a stuffed skunk under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is a stuffed skunk. The skunk is
constructed to sit upright. The head and body measure
approximately 31 cm high, and 20 cm wide. The skunk has a tail
appendage that measures 44 cm long; the tail and the body width
together measure approximately 53 cm.
ISSUE:
What is the classification of the stuffed skunk?
LAW AND ANALYSIS:
Subheading 9503.41.10, HTSUSA, provides for other toys, toys
representing animals and parts and accessories thereof, stuffed
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toys and parts and accessories thereof, stuffed toys. The skunk
at issue fits within this provision.
Articles that are classifiable under subheading 9503.41.10,
HTSUSA, may be eligible for duty free treatment under subheading
9902.95.02, HTSUSA. Subheading 9902.95.02, HTSUSA, provides for
stuffed or filled toy figures of animate objects (except dolls),
not having a spring mechanism and not exceeding 63.5 cm in either
length, width, or height (provided for in subheading 9503.41.10
or 9503.49.00).
Headquarters ruling Letter (HRL) 086099 dated March 28,
1990, stated Custom's position on the measurement of stuffed
animals as follows:
It is Customs' position that the measurement of a toy animal
figure is determined essentially by its construction. When
imported in a fixed, unadjustable position, the length,
width, or height is determined by measuring the toy figure
in its fixed standing, sitting, or other position. However,
when the toy figure is imported in an adjustable condition,
the length, width, or height is determined by adjusting the
toy to its normal upright or standing position (i.e., the
position that the stuffed animal will most likely be used
in) and measuring it from the highest point of its head to
the lowest point on its feet.
The skunk at issue is constructed to sit in an upright
position. The tail is an adjustable appendage that would most
likely sit straight back from the animal. When the animal is
sitting upright none of the measurements, length, width or
height, exceed 63.5 cm.
HOLDING:
The stuffed skunk at issue is classifiable under subheading
9902.95.02, HTSUSA, which provides for stuffed or filled toy
figures of animate objects, not having a spring mechanism and not
exceeding 63.5 cm in either length, width, or height, that are
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provided for in subheading 9503.41.10, HTSUSA. Articles
classifiable under this provision are entitled to a free rate of
duty.
Sincerely,
John Durant, Director
Commercial Rulings Division