CLA-2-95:RR:NC:2:224 G84760
Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a Chenille Blanket Bunny from Taiwan.
Dear Mr. August:
In your letter dated December 6, 2000, you requested a tariff classification ruling.
The sample submitted for a tariff classification ruling is identified as a Chenille Blanket Bunny, item number 3516. The product consists of a plush bunny with a hollow chenille body cavity that is stuffed with a sewn on polyester blanket. Whether the blanket is in or out of the bunny, the bunny still remains a toy. If the blanket were to be detached it would serve as an accessory to the bunny. The item is clearly a whimsical representation of an animal, in this case, a rabbit. The item is classifiable as a toy in Chapter 95 of the Harmonized Tariff Schedule.
The applicable subheading for the Chenille Blanket Bunny will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...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