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NY 805171

January 17, 1995

CLA-2-95:S:N:N8:225 805171


TARIFF NO.: 9502.10.0040; 9503.70.0030

Ms. Tina Hsieh
V Link International Inc.
3440 Depot Road
Hayward, CA 94545

RE: The tariff classification of a clown and fabric toys from China or the Philippines

Dear Ms. Hsieh:

In your letter dated December 9, 1994, received in this office on December 19, 1994, you requested a tariff classification ruling.

Samples of a "Clown with Balloons", "Rabbits in a Hot Air Balloon" and an "Animal Train" were submitted with your inquiry. According to your letter the subject articles will be used as teaching aids in Day Care Centers and Preschools.

The first item, "Clown with Balloons", consists of a textile clown measuring approximately 73 cm in height. The clown is made of cotton material, sponge and yarn. The figure's body is constructed of flat pieces of sponge, cut to shape and covered with brightly colored fabric. The clown's hair is formed out of yarn and a loop is affixed to the tip of his hat for hanging purposes. He is accessorized by three balloons also made of sponge and covered by matching fabric material.

"Rabbits in a Hot Air Balloon" portrays three textile rabbit figures inserted in a passenger compartment of a hot air balloon. Both the hot air balloon and rabbits are fashioned out of sponge and covered by a cotton fabric. The rabbits measure 28 cm in height and are removable from the hot air balloon. A loop for hanging the product is attached to the top of the balloon.

The "Animal Train" is a textile representation of a toy train with animal passengers. Constructed in a similar fashion to the above articles, the train and animals are formed out of sponge which is covered by cotton fabric. The cars of the train are connected by hook and loop fastener material. Each car, with the exception of the locomotive, contains a pocket for placement of an animal figure. The animals may be removed and alternatively inserted into any of the cars.

The applicable subheading for the "Clown with Balloons" will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other. The rate of duty will be free.

The applicable subheading for the "Rabbits in Hot Air Balloon" and "Animal Train" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

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
Area Director
New York Seaport

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