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NY C89143

June 22, 1998

CLA-2-95:RR:NC:2:224 C89143


TARIFF NO.: 9503.41.0010

Arlen T. Epstein

Serko & Simon, L.L.P.

One World Trade Center - Suite 3371

New York, N. Y. 10048

RE: The tariff classification of four stuffed lambs from China.

Dear Mr. Epstein:

In your letter dated June 09, 1998, you requested a tariff classification ruling, on behalf of Russ Berrie and Co., Inc., your client.

You are requesting the tariff classification on two types of stuffed toy lambs. The first type, item number 4700, is a flat body lamb, while the second type, item number 16788, covers three sizes of small stuffed lambs. Item 4700, the flat body lamb, measures approximately 12 inches in length and 10 inches in height. The exterior of the flat body lamb is made of a blended polyester and acrylic fabric. Item number 16788 consists of three lambs. The largest measures about 4 inches in height, the middle size measures about 3 inches in height, and the smallest measures about 2 inches in height. Each of these small lambs has wooden stick legs and collars around the neck adorned with flowers. Samples will be returned, as requested.

The applicable subheading for the four stuffed lamb 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.


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