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NY 868306

November 21, 1991

CLA-2-95:S:N:N3D:225 868306


TARIFF NO.: 9503.90.7030, 9503.41.1000, 9902.95.02

Ms. Helen H. Seldon
W.M. Stone & Co., Inc.
P.O. Box 3160
Norfolk, Virginia 23514

RE: The tariff classification of a plastic toy and stuffed animal from China

Dear Ms. Seldon:

In your letter dated October 24, 1991, you requested a tariff classification ruling on behalf of your client Mark Steven Service Merchandisers, Inc.

Two samples were submitted with your inquiry. The first item, number 342550, is an assortment of wind-up walking hearts. A Valentine legend is printed on the front of each heart which also has hands and feet. A wind-up mechanism, found inside the heart, causes the feet to move from side to side giving the appearance of dancing and turning .

The second sample, item number 614461, is a neon colored soft stuffed animal depicting a dog. The dog is permanently fixed in a seated position and measures approximately 10 inches in length and 11 inches in height. The animal skin is made of parachute fabric and is filled with soft polyester fiber. Your samples are being returned as requested.

The applicable subheading for item number 342550, the walking hearts, will be 9503.90.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for item number 614461, stuffed dog, will be 9503.41.1000, HTS, which provides for toys representing animals or non-human creatures: stuffed. The duty rate will be 6.8 percent ad valorem.

Articles provided for in HTS subheading 9503.41.1000, which do not have a spring mechanism and do not exceed 63.5 centimeters in either length, width, or height are also within the purview of HTS subheading 9902.95.02 which provides for the temporary suspension of duty for articles entered on or before December 31, 1992.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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