CLA-2-95:RR:NC:2:224 F83431
M. Lane
Prestige Toy Corp.
140 Route 17 North
Suite 269
Paramus, NJ 07652
RE: The tariff classification of a stuffed toy pacifier buddy/bib clip from China.
Dear Mr. Lane:
In your letter dated March 8, 2000, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is a toy which attaches to a pacifier by means of a ribbon. The toy may also be attached to a baby’s bib by using the attached metal clip on the back of the stuffed toy animal. The toy animal (a lamb, a cow or a bear) is approximately three inches in length with a textile shell and textile filling. The main purpose of the item is to amuse a small child while the child is using a pacifier or while the child is eating.
The applicable subheading for the stuffed toy pacifier buddy/bib clip will be 9503.41.0010, 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…Stuffed toys.” 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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
Pre-transmitted 3/13/2000 1:22 PM