CLA-2-95:RR:NC:2:224 H88595
Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street
Suite 415
Philadelphia, PA 19106-3883
RE: The tariff classification of a stuffed elephant toy picture frame from China.
Dear Mr. Liberati:
In your letter dated February 7, 2002, you requested a tariff classification ruling, on behalf of Deb Shops, Inc., your client.
You are requesting the tariff classification on an item that is described as a stuffed toy elephant with a small plastic patch sewn on its front center, designated as item number T-9303. According to the description, the plastic patch may be used for small papers, pencils and pens, pictures, or any other item that the plastic patch will hold. The stuffed elephant toy is constructed of man-made fibers for both the exterior fabric and the inner stuffing. Although the stuffed elephant toy has an incidental function as a holder for small items, the item’s primary purpose is as a source of amusement or entertainment. The item may be played with in the same manner as one plays with any stuffed toy. The stuffed elephant toy picture frame will be properly classified in Chapter 95 of the HTSUSA as a stuffed toy representing an animal.
The applicable subheading for the stuffed elephant toy picture frame, item number T-9303, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” 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 Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division