CLA-2-95:OT:RR:NC:N4:424
Mr. Anthony LoPresti
S.J. Stile Associates LTD
181 South Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of a plush cat from China
Dear Mr. LoPresti:
In your letter dated November 10, 2011, you requested a tariff classification ruling on behalf of Britanica Home Fashions.
A sample of the “Black Cat Pillow Buddy,” item # 61033, was submitted with your inquiry. The submitted product is a full-figured overstuffed plush black cat. The toy’s exterior is 100% acrylic and it is filled with 100% polyester stuffing. The cat measures approximately 12” in height. The item is designed for the amusement of children three years of age and older. The sample will be returned as requested.
The applicable subheading for the “Black Cat Pillow Buddy” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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/.
The marking statute, Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.
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