CLA-2-95:RR:NC:2:224 E80193
Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York NY 10004
RE: The tariff classification of plush animal depictions from Taiwan or China.
Dear Mr. Kamnitz:
In your letter of March 30, 1999, you requested a tariff classification ruling on behalf of Crown Crafts, Inc.
Two samples submitted with your inquiry attempt to depict well-known cartoon characters. One sample, MN7AER, is a cartoon-like depiction of a dog having a resemblance in its appearance to the Snoopy cartoon character associated with the Peanuts comic strip. It is constructed of a soft red and white plush polyester shell and stuffed with polyester fiber material. The words “Joe Cool” are imprinted on the character’s torso. The figure is about 24 inches in height.
The second sample, MN8AEB, is a whimsical, cartoon depiction of a bird whose appearance resembles the cartoon character Woodstock in Peanuts. It is yellow in color and similarly constructed of soft plush stuffed with polyester material and 24 inches tall. We are returning the samples at your request.
Both character figures are full bodied and three-dimensional sculptures of the comic strip cartoon characters they seek to represent. It is our position that the figures represented by your samples have no real function other than as toy playthings for the amusement of children or adults and this is how they will be primarily used. See, in this regard, NY D81816 dated September 15, 1998 and NY D87070 dated February 3, 1999.
The applicable subheading for the Snoopy and Woodstock toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stuffed toys representing animals or non-human creatures. The duty rate 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 (212) 637-7015.
Sincerely,
Robert B. Swierupski Director, National Commodity Specialist Division