CLA-2-95:RR:NC:2:224 L88380

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plush bear keychain from China

Dear Mr. Crago:

In your letter dated October 19, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a man-made plush material stuffed bear that is attached to a metal keychain. The designated item number is C080JA02568. The stuffed animal is 4 inches in height and the metal keychain may be attached to a belt loop, backpack, etc. by means of the metal clip. The metal clip is different from the standard type key ring that is used for keys, but rather it is suitable for clipping on to other objects. The sample will be returned, as requested by your office.

The applicable subheading for the plush bear keychain, item number C080JA02568, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…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