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NY C80430




October 10, 1997

CLA-2-95:RR:NC:2:224: C80430

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Arlen T. Epstein
Serko & Simon, L.L.P.
One World Trade Center
Suite 3371
New York, New York 10048

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

Dear Mr. Epstein:

In your letter dated October 08, 1997, you requested a tariff classification ruling, on behalf of Russ Berrie and Company, Inc., the importer.

You are requesting the tariff classification on four stuffed animals in the shapes of a bunny, a lamb, a duck, and a bear. All four styles are identified as item number 15700, however for convenience sake the bunny is item number 15700(a), the lamb is item number 15700(b), the duck is item number 15700(c), and the bear is item number 15700(d). The exterior surfaces of item numbers 15700(a) and 15700(b) consist of a 100% acrylic chenille fabric on one side and a cotton/polyester terry fabric on the other side. Both items are stuffed with 100% polyurethane sponge material. The exterior surfaces of item numbers 15700(c) and 15700(d) consist of a cotton/polyester terry fabric on both sides of the stuffed animals. Both the stuffed duck and the stuffed bear are filled with 100% polyurethane sponge material. All samples will be returned, as requested.

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...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.

Sincerely,

Robert B. Swierupski
Director,

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