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NY B84947

May 12, 1997

CLA-2-95:RR:NC:2:224 B84947


TARIFF NO.: 9503.49.0020

David R. Stepp
White & Case
601 Thirteenth St, N.W.
Suite 600 South
Washington, D.C. 20005-3807

RE: The tariff classification of small animal figures from China.

Dear Mr. Stepp:

In your letters dated March 11 and May 5, 1997, you requested a tariff classification ruling, on behalf of Crown Crafts, Inc.

The merchandise is identified as "Pillow Buddies Babies" and consists of soft textile figures that represent various animal and non-human creatures. The Pillow Buddies Babies measure six to eight inches in length and about three inches in width. The torso of the figures is filled with polypropylene pellets encased in a fabric shell that is then inserted into the skin of the figure. The sample provided to us depicts a cat with amusing facial features. Arm, leg and tail appendages are attached to the somewhat general outline of a torso that lacks definition and a sculptured configuration.

Heading 9503 of the Harmonized Tariff Schedule of the United States (HTS) provides for "other toys." In regard to heading 9503, The Explanatory Notes to Chapter 95 indicate that "this chapter covers toys of all kinds whether designed for the amusement of children or adults." It is Customs position that the amusement requirement means that toys should be designed and used principally for amusement. See additional U.S. Rule of Interpretation 1(a), HTS. Customs defines principal use as that use which exceeds each other single use of the article.

It is our position that the sample cat figure is a toy. It's small size, cartoon-like amusing appearance and soft, manipulative polyester fleece skin make it imminently suitable and principally used as a toy plaything and reasonably incapable of serving any other purpose. Despite a substandard articulation and definition of the torso area of the figure, taken as a whole the toy adequately portrays an animal likeness and is classifiable in subheading 9503.49.0020, HTS.

The applicable subheading for the Pillow Buddies Babies will be 9503.49.0020, HTS, which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other, other toys not having a spring mechanism." 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 Tom McKenna at 212-466-5475.


Gwenn Klein Kirschner
Chief, Special Products Branch

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