CLA-2-95 OT:RR:NC:N4:424
Mr. Giovanni Cervantes
Jakks Pacific, Inc.
21749 Baker Pkwy
Walnut, CA 91789
RE: The tariff classification of the “Skelanimals” line from China
Dear Mr. Cervantes:
In your letter dated June 3, 2009, you requested a tariff classification ruling.
Samples of three products of the “Skelanimals” line were submitted with your inquiry. The first, item #04575, is a metal chain and clasp with a full-bodied plastic toy “Skelanimal” attached. The second item is a stuffed “Skelanimal” head with a pocket in the back for pajama storage that is constructed of a knit pile man-made fiber material. The third item in the product line, item #06134, is a “Skelanimal” stuffed full-bodied animal, measuring approximately 15” in height, with a small zipper pocket. In addition, there are adjustable straps and a hanging loop attached to the stuffed animal. The amusement value of this item far outweighs its functionality as a backpack as the zippered pocket has minimal storage capacity. The samples will be returned as requested.
In your request you have suggested that item #04575 should be classified as a keychain under 7326.20.0070, Harmonized Tariff Schedule of the United States, HTSUS, as other articles of iron or steel wire. However, this office considers the item a toy for the purposes of the tariff since the metal chain and clasp is not the standard key ring that is made to hold keys securely. The clip allows the toy to be attached and dangle, for example from a backpack, which provides additional amusement for a child. Consequently, the classification will be determined by the attached toy.
You also suggest that the “Skelanimal” head with the pajama pocket should be classified as a toy under 9503.00.0080, HTSUS. However, because the item is capable of providing support and is not a full-figured depiction of a “Skelanimal,” its appearance more closely resembles a pillow. Since the primary use of the article is other than to amuse, the item is not classified as a toy in Chapter 95 but will be classified as a pillow for tariff purposes.
The applicable subheading for the “Skelanimal” stuffed toy and the “Skelanimal” plastic toy with metal clasp will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other.” The rate of duty will be free.
The applicable subheading for the “Skelanimal” stuffed head pillow with pocket will be 9404.90.2000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The rate of duty will be 6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division