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NY C87931

May 22, 1998

CLA-2-95:RR:NC:2:224 C87931


TARIFF NO.: 9503.49.0025

Arlen T. Epstein
Serko & Simon LLP
One World Trade Center Suite 3371
New York NT 10048

RE: The tariff classification of a Miniature Dog Wrist Bracelet from China.

Dear Mr. Epstein:

In your letter dated May 14, 1998, you requested a tariff classification ruling on behalf of Russ Berrie and Company, Inc.

The merchandise consists of what is described as a "stuffed miniature dog wrist bracelet" identified as item number 3072. The sample item is a representation of a dog, made of textile and white in color, approximately four inches in length, with a zippered compartment forming the dog's trunk or torso. A fabric wrist bracelet with a Velcro closing allows the dog to be worn on the wrist of a child. The sample is being returned at your request.

The primary purpose of this wrist bracelet is to amuse; any use of the limited space of the zippered pouch as a place of storage for coins or personal possessions would be secondary to its use for play.

The applicable subheading for the miniature dog wrist bracelet will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...: Other, Toys." The duty rate will be free.

This ruling is being issued under the provisions of Section 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
National Commodity

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