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NY 845638

CLA-2-95:S:N:N3:224 845638


TARIFF NOS.: 9503.41.1000; 9902.95.02

Ms. Bonita Parks
San Lorenzo of Texas, Inc.
1931 Market Center Boulevard, Suite 125
Dallas, Texas 75207

RE: The tariff classification of a "Muffin" toy animal figure from China.

Dear Ms. Parks:

In your letter dated September 21, 1989, you requested a tariff classification ruling.

The sample submitted with your inquiry is a textile representation of a bear measuring approximately 11 1/2 inches in height. The figure is composed of a plush fabric head with plastic eyes and plush fabric paws. The item is clothed in a woven fabric shirt and cotton twill pants. The figure is fully stuffed with polyester textile material.

The applicable subheading for the "Muffin" toy animal figure 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 rate of duty 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.

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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