CLA-2-95:OT:RR:NC:N4:424
Ms. Eileen LiVecchi
Magic Power Co., / Kids of America Corp.
P.O. Box 411
Pine Brook, NJ 07058
RE: The tariff classification of the “Security Blankie Pal” from China
Dear Ms. LiVecchi:
In your letter submitted June 13, 2017 you requested a tariff classification ruling.
Photographs and a description of the “Security Blankie Pal” were submitted with your inquiry. The item consists of a child’s plush stuffed animal that doubles as a security blanket. It contains a stuffed animal head with ears, eyes, nose and mouth as well as stuffed arms. The stuffed head and arms are attached to the center of a piece of fabric that is made up of cotton and poly fill. The fabric hangs down to complete the image as if the animal is emerging from the blanket.
It is principally designed for the amusement of children 6 months of age and older.
The applicable subheading for the “Security Blankie Pal” will be 9503.00.0071, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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 James Forkan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division