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NY B85391

May 21, 1997

CLA-2-95:RR:NC:2:224 B85391


TARIFF NO.: 9503.41.0010

Michael E. Roll
Katten, Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Illinois 60661-3693

RE: The tariff classification of four miniature stuffed animals from China.

Dear Mr. Roll:

In your letter dated May 13, 1997, you requested a tariff classification ruling, on behalf M-B Sales.

You are requesting the tariff classification on the following items: (1) "Panda" (No. 00734-012); (2) "Rhinoceros" (No. 00734-015); (3) "Yak" (No. 00734-018); and "Moose" (No. 00734-021). These items are textile representations of a panda, a rhinoceros, a yak, and a moose, respectively. All of the stuffed animals are in fixed, unadjustable positions. Each figure is composed of a polyester material body fully stuffed with polyester fiber. The stuffing material imparts the shape of the entire animal. All facial features are made from thread.

The applicable subheading for the four stuffed animals will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots or monsters) 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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