RE: The tariff classification of a stuffed cat from China.
In your letter dated June 26, 2001, you requested a tariff classification ruling.
You are requesting the tariff classification on an item that is described as a stuffed cat: CVS item number 118163. The product in question is approximately twelve inches in height, and the outer surface is constructed of a shiny polyester material. The interior of the cat is filled with polyester stuffing. The stuffed cat is available in two styles: a sitting cat and a standing cat. The cat has a very comical expression on its face. The sample will be returned, as requested.
The item will be properly classified in chapter 95 of the HTS, as a stuffed toy representing an animal (a cat).
The applicable subheading for the stuffed cat, item number 118163, will be 9503.41.0000, 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." The rate of duty will be free.