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NY 853872

CLA-2-95:S:N:N3:224 853872


TARIFF NO.: 9503.41.1000; 9902.95.02

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of toy animal figures from Thailand.

Dear Ms. Webster:

In your letter dated June 15, 1990, you requested a tariff classification ruling.

The four samples submitted with your inquiry are textile representations of dogs and cats. Style number 98381 is a small popcorn dog measuring approximately 10 inches in height. Style number 98382 is a large popcorn dog measuring approximately 15 1/2 inches in height. The dog figures are composed of shag type textile fabric with plastic eyes and a vinyl nose; a woven textile ribbon formed into a bow in front is attached around the neck. Style number 98424 is a small calico cat measuring approximately 14 inches in length. Style number 98426 is a large calico cat measuring approximately 24 inches in length. The cat figures are composed of a plush knit pile fabric body, brushed knit fabric paws and stomach and plastic eyes; a woven textile ribbon formed into a bow in front is attached around the neck. The cat and dog figures are stuffed with textile material. Your samples will be returned as requested.

The applicable subheading for the cat and dog toy figures will be 9503.41.1000, Harmonized Tariff Schedule of the United States (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 9503.41.10 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, 1990. Articles classifiable under subheading 9503.41.1000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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