CLA-2-95:OT:RR:NC:N4:424
Mr. Kenneth Chan
Great World Customs Service Inc.
218 Littlefield Ave.
South San Francisco, CA 94080
RE: The tariff classification of a security blanket from Sri Lanka
Dear Mr. Chan:
In your letter dated July 1, 2013, you requested a tariff classification ruling on behalf of your client Farallon Brands.
Photographs and a description of the “Sleepy Safari Security Blanket,” item number SBNPSS-01, were received with your inquiry. The item is a child’s security blanket that has a stuffed animal head with ears, eyes, nose and mouth as well as stuffed arms. The stuffed head and arms are attached to the center of a piece of fabric that is made up of cotton and poly fill. This fabric portion, which acts as the “body” of the toy, measures 20” x 18” and is too small to be used as an actual blanket. It is principally designed for the amusement of children 6 months of age and older.
The applicable subheading for the “Sleepy Safari Security Blanket” will be 9503.00.0071, 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: Under 3 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division