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NY C82555

December 15, 1997

CLA-2-95:RR:NC:2:224 C82555


TARIFF NO.: 9503.41.0010

Leo Sarmiento
Trans-Border Customs Services, Inc.
Cargo Building 80, Room 228
JFK International Airport
Jamaica, New York 11430

RE: The tariff classification of a miniature stuffed bear from China.

Dear Mr. Sarmiento:

In your letter dated December 8, 1997, you requested a tariff classification ruling, on behalf of Jay-Gur Imports & Gurman Industries.

You are requesting the tariff classification on an item which you refer to as a zipper puller. It is the opinion of this office that the item is a miniature stuffed toy, since it will be used mainly as a source of amusement. It may still function as a zipper puller, but its primary function is to amuse. The item is a stuffed bear wearing brightly colored clothing, and it is about five inches in height. The sample will be returned, as requested.

The applicable subheading for the miniature stuffed bear 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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