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NY B86412




June 16, 1997

CLA-2-95:RR:NC:2:224 B86412

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Arlen T. Epstein
Serko & Simon, L.L.P.
One World Trade Center
Suite 3371
New York, New York 10048

RE: The tariff classification of safari wildlife animals with magnets from China.

Dear Mr. Epstein:

In your letter dated June 12, 1997, you requested a tariff classification ruling, on behalf of Russ Berrie and Company, Inc., your client.

You are requesting the tariff classification on item number 1365, Stuffed Safari Wildlife Animals with Magnets. There are different animals in the collection: lions, tigers, giraffes, zebras etc., each representing a safari wildlife animal. Each safari wildlife animal contains five magnets: one in the stomach area, and one in each of the paws. This allows each animal to be attached to metal objects such as refrigerators, washing machines, metal doors etc., in various positions. Samples will be returned, as requested.

Heading 9503, HTS, provides for "Other toys...and accessories thereof." The ENs to Chapter 95 state that the chapter covers toys of all kinds, whether designed for the amusement of children or adults. The ENs to heading 9503 indicate that the heading covers toys representing non-human creatures. Although the Safari Wildlife animals with magnets have limited play value in the sense of manipulative playthings, they possess cartoon-like features and a comical appearance that succeed in promoting amusement or frivolous entertainment. Accordingly the Safari Wildlife animals are considered toys classifiable in heading 9503 of the tariff.

The applicable subheading for the stuffed wildlife toys with magnets will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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