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NY C83692

January 29, 1998

CLA-2-95:RR:NC:2:224 C83692


TARIFF NO.: 9503.49.0025

Anne Ornstein
Lillian Vernon Corp.
543 Main Street
New Rochelle, New York 10801

RE: The tariff classification of 12 PVC dogs in a PVC carrying case from China.

Dear Ms. Ornstein:

In your letter dated January 19, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on a set of 12 PVC dogs in a PVC carrying case. The dogs and the carrying case are 100% PVC. There are 12 dogs of varying breeds per set. Each one stands no taller than 4 inches in height. The case has 12 clear plastic compartments on the inside: one to hold each dog for storage or transportation purposes. Although the dog figures may have more than one use: for example, as collectibles, as 3-dimensional learning aids, or simply as playthings, instead of dismissing the toy classification because of a lack of obvious toy features, this office will make a principle use decision. Since the principal use of these dogs will be as playthings, namely as imitations of real animals which will serve as a source of amusement for children, they will be considered toys. Also, please note: the PVC carrying case will be classified with the dogs since it is designed and fitted for the dogs.

The applicable subheading for the 12 PVC dogs in the PVC carrying case 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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