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NY A81949



March 29, 1996

CLA-2-95:RR:NC:FC:224 A81949

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Sandi Amundson
Midwest Of Cannon Falls,Inc.
32057 64th Ave.
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a Ballerina Bunny from Taiwan.

Dear Ms. Amundson:

In your letter dated March 21, 1996, you requested a tariff classification ruling.

You are requesting the tariff classification of a toy called a Ballerina Bunny, item number 19240-5. The bunny is dressed in a pink ballerina dress with a satin top and a net skirt. The top of the dress is trimmed with white lace and there is a pink satin flower and ribbon at the waist. In addition, the bunny is wearing a flower wreath on its head. The primary purpose of this item is to amuse and act as a source of frivolous entertainment, therefore it would be considered a toy for tariff purposes.

The applicable subheading for the Ballerina Bunny will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys". The rate of duty will be free.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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