CLA-2-95:RR:NC:2:224 J80812
Ms. Rosanna Villa
Prestige Toy Corp
140 Route 17 North
Suite 269
Paramus, NJ 07652
RE: The tariff classification of a finger puppet toy from China or Thailand.
Dear Ms. Villa:
In your letter dated February 11, 2003, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is described as a “Cuddle Toy Finger Puppet Blanket Friend Bear”. You have indicated that the style number is unknown at the present time. The item is an infant’s toy: a soft and cuddly representation of a bear. The toy has a stuffed head with beaded eyes; the upper body and arms are also stuffed. It has a small blanket attached that resembles overalls and comprises the bottom portion of the toy. The product is a reasonably full-bodied depiction of a bear and as such will be classified in Chapter 95 of the HTS as other toys representing animals. You have not requested the return of your sample.
The applicable subheading for the “Cuddle Toy Finger Puppet Blanket Friend Bear” will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. 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