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NY A87307

September 06, 1996

CLA-2-95:RR:NC:FC:224 A87307


TARIFF NO.: 9503.41.0010; 9502.10.0010

Brian J. O'Shea
McKenna & Cuneo, L.L.P.
1900 K Street
Washington, D.C. 20006

RE: The tariff classification of five stuffed toys from China.

Dear Mr. O'Shea:

In your letter dated August 29, 1996, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification of five stuffed toys. The first toy depicts a blue, frankenstein-like figure measuring approximately 12 inches in height. The figure, though grotesque, is human in appearance, since it has no robotic-like features. The figure is dressed in a black basketball jersey and shorts, black basketball shoes, and beige socks. The second toy depicts a yellow-billed, black duck dressed in the uniform of a basketball player. The duck is about 9 inches in height. The third toy represents a grey male rabbit, measuring about 9 inches in height, dressed in the same style basketball uniform as the duck (a mesh jersey and knit shorts). On each of the rabbit's hands is a piece of velcro. A stuffed basketball will be packaged with the rabbit, and can be attached to the rabbit's hands by means of the velcro strips. The fourth toy depicts a female brown and white rabbit dressed in a two piece exercise outfit. The figure measures about 12 inches in height. Packaged with this figure will be a stuffed representation of a gym bag. The fifth toy depicts a brown and beige tasmanian devil dressed in a basketball uniform. The figure measures approximately 9 inches in height. Samples will be returned, as requested.

The applicable subheading for the frankenstein doll will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: whether or not dressed: stuffed". The rate of duty will be free.

The applicable subheading for the other four toys: the duck, the male rabbit, the female rabbit, and the tasmanian devil will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof (con.): 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.


Roger J. Silvestri

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