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NY 895938

March 25, 1994

CLA-2-95:S:N:N8:224 895938


TARIFF NO.: 9503.41.1000

David M. Rickert
E. Besler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of Fan/Farm Animal Couples from China.

Dear Mr. Rickert:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : February 23, 1994

ON BEHALF OF : LTD Commodities, Inc.

MERCHANDISE : Soft fabric, stuffed animal representations approximately 26 inches in height. Identified as
"Carla Cow" and "Carlton Cow," the figures are dressed in removable "country" pattern clothing over a 65% polyester, 35% cotton shell stuffed with polyester filler material.
The merchandise has an overall cute and whimsical appearance and is considered principally used for the amusement of children or adults.

HTS PROVISION : Stuffed toys representing animals or non-human creatures.

HTS SUBHEADING : 9503.41.1000

RATE OF DUTY : 6.8 percent ad valorem

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
Area Director

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