CLA-2-95: D13 C86066
Mr. William Maloney
Rode & Qualey
295 Madison Avenue
New York, New York 10017
RE: The tariff classification of assorted teether/rattles, made
in China.
Dear Mr. Maloney:
In a letter dated March 16, 1998 you requested a tariff
classification ruling on behalf of your client, Gund, Inc.
Five samples, each identified as part of the Grummy Rubs
product line, were submitted with your letter.
Article #5705,(Twinky) and #5675,(Lovums) are soft, stuffed
clown figures, attached to a soft plastic teether ring. The care
and use label on the clowns indicate that these figures are
washable and they are stuffed with a polyester fiber.
The applicable subheading for the #5705,(Twinky) and
#5675,(Lovums), will be 9502.10.0010, Harmonized Tariff Schedule
of the United States (HTS), which provides for Dolls representing
only human beings and parts and accessories thereof: Dolls,
whether or not dressed; stuffed. The rate of duty is free.
Article #5616(Tinkle Crinkle & Chew), is a soft stuffed
caterpillar approximately 6 inches in length, not including the
soft plastic teether ring attached. Inside the caterpillar there
are beads to rattle and other objects that crunch when squeezed.
The item is also washable and has the polyester fiber stuffing.
Item #5699,(Pastel Gummy Rubs)is a soft, stuffed bear,
approximately 4 inches in length. This bear is attached to a
soft plastic teeter ring and is also stuffed with a polyester
fiber.
The applicable subheading for the #5616(Tinkle Crinkle &
Chew) and #5699,(Pastel Gummy Rubs), will be 9503.41.0010
Harmonized Tariff Schedule of the United States (HTS), which
provides for Toys representing animals or non-human
creatures...Stuffed toys and parts and accessories thereof:
Stuffed toys. The rate of duty is free.
Item #5645,(Mini Pro's Gummy Rubs)is a soft stuffed
basketball, approximately 2.5 inches in diameter, attached to a
soft plastic teeter ring. The tag on the basketball also
indicates it is washable and is stuffed with polyester fiber.
The applicable subheading for the #5645,(Mini Pro's Gummy
Rubs), will be 9503.90.0045, Harmonized Tariff Schedule of the
United States (HTS),which provides for Other toys; reduced-sized
("scale") models and similar recreational models, working or not;
puzzles of all kinds, parts and accessories thereof: Other: Other
toys and models. The rate of duty is 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.
Sincerely,
Jeffrey R. Walgreen
Port Director
Portland, Maine