CLA-2-95:RR:NC:2:224 C89828
Louis S. Shoichet
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway, 43rd Floor
New York, New York 10036-8901
RE: The tariff classification of four "Teletubbies" toys from China.
Dear Mr. Shoichet:
In your letter dated July 6, 1998, you requested a tariff classification
ruling, on behalf of Avon Products, Inc., your client.
You are requesting the tariff classification on four toy figures, which are
referred to as "Teletubbies" (from the television program of the same name).
Each figure measures about 8 inches high and 3 inches wide (at its widest
point), and is constructed of a textile plush exterior, arms that can be
manipulated, a fully defined plastic face, and a permanently attached plastic
key ring/hook. A zipper, approximately 2 3/4 inches long, in the back of the
toy opens to an insignificant storage/coin compartment. Each item is fully
stuffed except for the tiny cavity. It is obvious that the main appeal of this
item is the play value of the "Teletubby" figure, and therefore the item would
be properly classified as a toy. Samples will be returned, as requested.
The applicable subheading for the four "Teletubbies" toys will be
9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which
provides for "Toys representing animals or non-human creatures (for example,
robots and monsters) and parts and accessories thereof: Stuffed toys and parts
and accessories thereof...Stuffed 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 212-466-5475.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division