CLA-2-95:RR:NC:SP:225 D82823
Ms. Jennifer F. Kessinger
Katten Muchin & Zavis
525 West Monroe Street Suite 1600
Chicago, IL 60661-3693
RE: The tariff classification of stuffed toys from China
Dear Ms. Kessinger:
In your letter dated September 22, 1998, you requested a
tariff classification ruling on behalf of your client M-B Sales,
L.P.
The instant product, "Winnie the Pooh Pals," is composed of
a stuffed animal head with a plastic loop attachment. The heads
resemble popular cartoon characters from the "Winnie the Pooh"
series. The largest sized head measures 4 inches by 2 « inches.
The plastic loop measures 3 « inches in length and has a simple
snap closure. You have stated that the items will be marketed
through a fast food chain for children aged three and over.
You have suggested that the intended use of the stuffed
character heads is to amuse children by their whimsical
appearance, soft construction and overall design. The plastic
loops may be used to attach the articles onto backpacks. But, as
you have indicated, they have no means of practical use other
than to amuse a child when held in the hand.
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation (GRI'S). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. The Explanatory Notes to the HTS,
which provide the interpretation of the Harmonized Schedule at
the international level, indicate at Chapter 95 that "this
chapter covers toys of all kinds whether designed for the
amusement of children or adults." It is Customs position that
the described items will be used principally for children's
amusement. Therefore, by application of GRI 1, the subject
articles are classifiable as toys. Your samples are being
returned as requested.
The applicable subheading for the "Winnie the Pooh Pals"
will be 9503.90.0045, Harmonized Tariff Schedule of the United
States (HTS), which provides for other toys: other: other toys
and models. 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
Alice J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division