CLA-2-95 OT:RR:NC:N4:425
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a Cotton Knitted Monkey, a Snowman Head Wearing a Santa Hat, and a Wrapped Christmas Present from China.
Dear Ms. Oliver:
In your letter dated May 05, 2009 you requested a tariff classification ruling.
You have submitted three samples of decorations for a tariff classification ruling.
The first sample is identified as item number 2970067, a Cotton Knitted Monkey. The monkey is constructed of green knitted textile material filled with stuffing. The monkey wears a blue scarf around its neck and a Santa hat decorated with a sprig of holly. The limbs and the tail of the monkey contain wire, so that it can be positioned in different ways. The monkey measures approximately 13” from head to toe, and 20” with the tail extended. A gold string is strung through the monkey’s hat, so the item can be used as a hanging decoration. Although referred to as a hanging decoration, the article is a stuffed animal designed for manipulative play and will be classified as a toy.
The second sample is identified as item number S048712CH1, a Snowman Head Wearing a Santa Hat. The snowman head is constructed of a Styrofoam ball covered in polyester faux fur. Its eyes and mouth are made of black plastic circles and its carrot nose is made of felt. The Santa hat is made out of red felt with a faux fur trim and a white ball at the end. The hat contains a wire for shaping into different positions. The hat also has a ribbon strung through it for use as a hanging decoration.
The third sample is identified as item number 2982649, a Wrapped Christmas Present. The present is constructed of molded plastic painted red with white polka dots. Stripes of green glitter are glued to the four sides, in order to give the impression of a ribbon. A piece of metal painted green and twisted to look like a bow, is attached securely to the top of the present. A red ribbon is strung through a metal loop for use of the item as a hanging decoration.
Your samples will be returned to you as requested.
The applicable subheading for the Cotton Knitted Monkey will be 9503.00.0080, 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…Other." The rate of duty will be Free.
The applicable subheading for the Snowman Head and the Wrapped Christmas Present will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division