CLA-2-95 OT:RR:NC:N4:424
Mr. C.J. Erickson
Cowan, Liebowitz & Latman, P.C.
1133 Avenue of the Americas
New York, NY 10036
RE: The tariff classification of a Plush Dog with Zipper Pocket/Handles from China
Dear Mr. Erickson:
In your letter dated September 24, 2009, you requested a tariff classification ruling on behalf of R & N Knitted Headwear.
A sample of a pink full-bodied plush dog constructed of a polyester outer shell and stuffed with polyester fibers and polyethylene pellets was received with your inquiry. The dog, wearing a tutu and bows, has a small zippered compartment and has two handles on its back for a child to carry. The amusement value of this item outweighs its functionality as a purse as the zippered pocket has minimal storage capacity and is incapable of storing anything other than tiny, flat, non-bulky articles.
The applicable subheading for the Plush Dog with Zipper Pocket/Handles will be 9503.00.0080, Harmonized Tariff Schedule of the United States (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.
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