HQ 087118: Stuffed skunk

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 087118


                                   August 13, 1990


          CLA-2:CO:R:C:G  087118  SR

          CATEGORY:  Classification

          TARIFF NO.:  9503.41.10; 9502.95.02

          Barbara S. Willey
          Applause, Inc.
          6101 Variel Ave.
          Woodland Hills, CA 91365-4183

          RE:  Stuffed skunk

          Dear Ms. Willey:

               This is in reference to your letter dated April 17, 1990,
          requesting the tariff classification of a stuffed skunk under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).

          FACTS:

               The merchandise at issue is a stuffed skunk.  The skunk is
          constructed to sit upright.  The head and body measure
          approximately 31 cm high, and 20 cm wide.  The skunk has a tail
          appendage that measures 44 cm long; the tail and the body width
          together measure approximately 53 cm.

          ISSUE:

               What is the classification of the stuffed skunk?

          LAW AND ANALYSIS:

               Subheading 9503.41.10, HTSUSA, provides for other toys, toys
          representing animals and parts and accessories thereof, stuffed


















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          toys and parts and accessories thereof, stuffed toys.  The skunk
          at issue fits within this provision.

               Articles that are classifiable under subheading 9503.41.10,
          HTSUSA, may be eligible for duty free treatment under subheading
          9902.95.02, HTSUSA.  Subheading 9902.95.02, HTSUSA, provides for
          stuffed or filled toy figures of animate objects (except dolls),
          not having a spring mechanism and not exceeding 63.5 cm in either
          length, width, or height (provided for in subheading 9503.41.10
          or 9503.49.00).

               Headquarters ruling Letter (HRL) 086099 dated March 28,
          1990, stated Custom's position on the measurement of stuffed
          animals as follows:

               It is Customs' position that the measurement of a toy animal
               figure is determined essentially by its construction.  When
               imported in a fixed, unadjustable position, the length,
               width, or height is determined by measuring the toy figure
               in its fixed standing, sitting, or other position.  However,
               when the toy figure is imported in an adjustable condition,
               the length, width, or height is determined by adjusting the
               toy to its normal upright or standing position (i.e., the
               position that the stuffed animal will most likely be used
               in) and measuring it from the highest point of its head to
               the lowest point on its feet.

               The skunk at issue is constructed to sit in an upright
          position.  The tail is an adjustable appendage that would most
          likely sit straight back from the animal.  When the animal is
          sitting upright none of the measurements, length, width or
          height, exceed 63.5 cm.

          HOLDING:

               The stuffed skunk at issue is classifiable under subheading
          9902.95.02, HTSUSA, which provides for stuffed or filled toy
          figures of animate objects, not having a spring mechanism and not
          exceeding 63.5 cm in either length, width, or height, that are























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          provided for in subheading 9503.41.10, HTSUSA.  Articles
          classifiable under this provision are entitled to a free rate of
          duty.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division