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NY 850731

CLA-2-95:S:N:N3:224 850731


TARIFF NOS.: 9503.41.1000; 9902.95.02

Mr. Michael O'Neill
O'Neill & Whitaker
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a toy animal figure with a pouch from Korea.

Dear Mr. O'Neill:

In your letter dated March 19, 1990, on behalf of your client, Superior Toy and Novelty Company, you requested a tariff classification ruling.

The sample submitted with your inquiry is a textile representation of a racoon measuring approximately 7 inches in height. The figure is composed of plush knit pile fabric with a plastic nose and plastic eyes. The figure is fully stuffed with textile material. The item is packaged for retail sale with a textile basket or pouch measuring approximately 4 inches in height and 4 1/4 inches in diameter. The pouch, which is composed of plush knit pile fabric with a plastic inner lining, is attached to the figure by means of a "Velcro" like hook and loop type patch sewn on the basket and on the upper right back of the figure. The essential character of this unit is the toy stuffed animal figure.

The applicable subheading for the toy racoon figure with a pouch 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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