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NY C83584

January 23, 1998

CLA-2-95:RR:NC:2:224 C83584


TARIFF NO.: 9503.41.0010

Jamie Boucher
McKenna & Cuneo, L.L.P.
1900 K Street, N.W.
Washington, D.C. 20006-1108

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

Dear Ms. Boucher:

In your letter dated January 20, 1998, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on four stuffed toys representing characters from a popular children's television program. The toys will be made entirely of textile materials. The first article depicts a frog dressed in a tuxedo, and is designated Part No. 604425. The frog is completely filled with polyester fiberfill, and is about 7 inches tall. The second article which is identified as Part No. 604426 is a female pig dressed in a pink dress. The pig is stuffed with polyester fiberfill, and is approximately 7 inches tall. The third item is a bear in a purple suit, and is designated as Part No. 604427. The bear is stuffed with polyester fiberfill, and is about 7 inches in height. The fourth item is identified as Part No. 604428, and depicts a bird in a checkered top and green pants. The toy is stuffed with polyester fiberfill, and is 7 inches tall, as well. Samples will be returned, as requested.

The applicable subheading for the four stuffed toys 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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