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NY B89637

September 25, 1997

CLA-2-95:RR:NC:2:224 B89637


TARIFF NO.: 9503.49.0025

Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of a wooden toy cow from China.

Dear Mr. Henderson:

In your letter dated September 17, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification on a wooden toy cow. This item is a representation of a cow which is mounted on a wooden stand. When pressure is applied to the bottom of the stand the cow collapses, and when the pressure is released the cow stands erect again. This item will be added to domestic Bath & Body gift sets. Sample will be returned, as requested.

The applicable subheading for the wooden toy cow will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...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.


Robert B. Swierupski

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