CLA-2-95:S:N:N3:224 852330
TARIFF NOS.: 9503.41.1000; 9902.95.02
Ms. Donna L. Shira
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, N.Y. 10004
RE: The tariff classification of a "Peepers" toy animal figure from
China.
Dear Ms. Shira:
In your letter dated May 7, 1990, on behalf of your client, Lewis
Galoob Toys, you requested a tariff classification ruling.
The sample submitted with your inquiry is a textile
representation of a dog measuring approximately 15 inches in height.
The figure is composed of a knit pile textile face, a woven fabric
body, plastic eyes and a plastic nose. A battery operated mechanism
embedded in the torso causes the normally closed eyes to open and
light up when the mechanism is squeezed. The torso area around the
mechanism is significantly stuffed with textile material. Your sample
will be returned as you requested.
The applicable subheading for the "Peepers" toy animal figure
will be 9503.41.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for toys representing animals or non-human
creatures, stuffed. The rate of duty will be 6.8 percent ad valorem.
Articles provided for in HTS subheading 9503.41.10 which do not
have a spring mechanism and do not exceed 63.5 centimeters in either
length, width, or height are also within the purview of HTS subheading
9902.95.02 which provides for the temporary suspension of duty for
articles entered on or before December 31, 1990.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport