CLA-2-95:RR:NC:2:224 G83577
Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Fort Lauderdale, FL 33302
RE: The tariff classification of stuffed bath toys/pillows from China.
Dear Ms. Liu:
In your letter dated October 20, 2000, you requested a tariff classification ruling.
You are requesting the tariff classification on stuffed animal bath toys, identified as item number C08D0204. The item comes in two assorted styles: a fish version and a crab version. The product’s exterior is 100 % cotton terry fabric and the stuffing is 100 % polyester. The item is a comical depiction of a fish or a crab that each has four suction cups on its “back”. Although this product may function as a bath pillow, the primary purpose appears to be as a source of amusement, in or out of the bath. The toy/bath pillow is properly classified in Chapter 95 of the HTS. The sample will be returned, as requested.
The applicable subheading for the stuffed animal bath toys/pillows will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division