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NY C84036

February 20, 1998

CLA-2-63:RR:NC:TA:352 C84036


TARIFF NO.: 6307.90.9989

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a "Bunny w/carrot" from the Philippines.

Dear Mr. Liberati:

In your letter dated January 22, 1998, on behalf of Don Wasserman, Int'l, Philadelphia, Pennsylvania, you requested a tariff classification ruling.

The sample submitted is a "Bunny w/carrot", item number LCS 1057. It resembles a bunny rabbit wearing a one piece jumper outfit made of burlap fabric. Underneath the jumper is a woven textile shirt with long sleeves which allows the arms to be folded to hold the textile carrot. The head, chest, arms and feet are stuffed with paper. The bunny rabbit is mounted onto a wooden base.

This article is not intended to be manipulated or played with; it is neither a toy nor a plaything, but rather an article intended primarily for display or decorative use. It is not classifiable in subheading 9503.49.00, Harmonized Tariff Schedule of the United States (HTS), the provision for toys representing animals.

The applicable subheading for the "Bunny w/carrot" will be 6307.90.9989, HTS, which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9989, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 Alan Tytelman at 212-466-5896.


Robert B. Swierupski

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