CLA-2-95:RR:NC:SP:225 G87870
Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Ave.
South San Francisco, CA 94080
RE: The tariff classification of a “Knotty Animal” from China
Dear Ms. Van Den Broeke:
In your letter dated March 1, 2001 you requested a tariff classification ruling on behalf of your client GT Enterprises Inc.
The item is called “Knotty Animal”. No item number has been assigned yet. The product consists of two layers of fabric sewn together in an odd shape approximately 28 inches high and 22 inches wide. The head of a stuffed animal is sewn at the top and a foot of that same stuffed animal is sewn to each of the four corners. The sample provided has a stuffed elephant head and legs. A picture provided had a bear’s head. The child can either play with the animal in its flat elongated version, or knot it up so that the animal has a more conventional shaped body. The child is encouraged to try different ways to tie up the animal, hence the name “Knotty”. There is a small zippered pouch at the left shoulder for the storage of small items. There is a small loop attached to the back of the head so the item can be hung on a hook. Your sample is returned as requested.
The applicable subheading for the “Knotty Animal” will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys…: Other. The rate of duty will be free. At this time, articles classified in HTS 9503.90.0000 are not subject to quota restraints or visa requirements.
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 Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division