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NY C82908

January 12, 1998

CLA-2-95:RR:NC:2:224 C82908


TARIFF NO.: 9503.41.0010

Edward L. Hart, Jr.
V. Alexander & Co., Inc.
P.O. Box 30250
Memphis, Tenn. 38130-0250

RE: The tariff classification of a stuffed toy from China.

Dear Mr. Hart:

In your letter dated December 19, 1997, you requested a tariff classification ruling, on behalf of Bowen Thomas, Inc., your client.

You are requesting the tariff classification on an item which is called a "Cumfy Dumfy". The item is a stuffed toy for young children. The item has a torso, arms, legs, and a face with eyes, nose, mouth, and hair. The toy represents a non-human creature with a smiling face. The outer shell of the item consists of 65 percent polyester and 35 percent cotton. It has an opening in the back of the torso secured by velcro that allows the filling (pillow) to be removed while washing the outershell. The item would be considered a toy, since its primary purpose is to serve as a source of amusement for children.

The applicable subheading for the "Cumfy Dumfy" stuffed toy 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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