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NY B88896




September 4, 1997

CLA-2-95:RR:NC:2:224 B88896

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Leonard Samartini
Total Port Clearance Inc.
10 Fifth Street
Valley Stream, N.Y. 11581

The tariff classification of a stuffed pig from China.

Dear Mr. Samartini:

In your letter dated August 22, 1997, you requested a tariff classification ruling, on behalf of Liberty Star Inc., your client.

You are requesting the tariff classification of item number 6234 which you refer to as a "Drafty Door Cozie" or "Door Hanger." The item is a representation of a pig, dressed in a printed dress with an attached apron. The pig is stuffed, and has elongated arms and legs. It may be placed in a sitting position or a prone position, depending on the user's preference. The pig possesses cartoon-like features and a comical appearance that promotes amusement. Accordingly the pig is considered a toy classifiable in heading 9503 of the tariff. Sample will be returned, as requested.

The applicable subheading for the toy pig 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 Tom McKenna at 212-466-5475.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Br.

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