CLA-2-95:S:N:N8:224 889474
Michele Lane
Prestige Toy Corporation
140 Route 17 North
Paramus, NJ 07652
RE: The tariff classification of toy animal rattles from China.
Dear Ms. Lane:
In your letter dated August 12, 1993, you requested a tariff
classification ruling.
The product consists of three animal rattles packaged in a PVC bag
with drawstring. One rattle toy is a full-figured representation of a bear
stuffed with polyester fiber and dressed in a polka dot costume. The
second sample is a ring rattle consisting of an animal head with a ring-
shaped torso. The third sample, a wrist rattle, is an animal head
connected to a strap with a Velcro fastener.
The components of this sample product are separately classifiable for
tariff classification purposes. The applicable subheading for the full-
figured toy animal rattle will be 9503.41.1000, Harmonized Tariff Schedule
of the United States (HTS), which provides for toys representing animal or
non-human creatures...stuffed toys. The rate of duty will be 6.8 percent
ad valorem.
The ring rattle and the wrist rattle are not full-figured or full-
bodied toy representations of animals or non-human creatures and,
accordingly, are classified in subheading 9503.90.6000, HTS, which provides
for other toys (except models), not having a spring mechanism. The rate of
duty will be 6.8 percent ad valorem.
The applicable subheading for the PVC drawstring tote bag will be
4202.92.4500, HTS, which provides for travel, sport or similar bags, with
outer surface of plastic sheeting. The rate of duty will be 20 percent ad
valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport