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NY 850451





CLA-2-95:S:N:N3:224 850451

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9503.41.1000; 9902.95.02

Mr. Herbert T. Posner
Weltz & Posner
350 Fifth Avenue, Suite 7610
New York, N.Y. 10118

RE: The tariff classification of a "TV Rider" toy stuffed animal figure from China, Taiwan or Malaysia.

Dear Mr. Posner:

In your letter dated March 13, 1990, on behalf of your client, Dan Dee Imports, Inc., you requested a tariff classification ruling.

The submitted sample is a textile representation of a horse measuring approximately 22 inches in length and 15 inches in height. The figure is composed of knit pile fabric with paper eyes and a vinyl top piece resembling a saddle; a vinyl "rein" is attached to the underside of the figure's muzzle. The figure, which lacks limbs, has a flat knit textile base. The item is fully stuffed with polyester textile material. The article is used principally for the amusement of children and is considered a toy for tariff classification purposes.

The applicable subheading for the "TV Rider" 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 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 Malaysia 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.

Sincerely,

Jean F. Maguire
Area Director

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