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NY A83913

June 5, 1996

CLA-2-95:RR:NC:FC:224 A83913


TARIFF NO.: 9503.41.0010

Sandi Amundson

Midwest of Cannon Falls

PO Box 20

Cannon Falls MN 55009-0020

RE: The tariff classification of amusement or display figures from China.

Dear Ms. Amundson:

In your letter dated May 14, 1996, you requested a tariff classification ruling.

The merchandise is identified as item 18924-5 Bunny Door Knob Hanger and item 18927-6 Long-Eared Bunny Ornament. Both figures are made of fabric material, approximately 5 1/2 inches in height and are comical representations of a bunny with floppy ears and hanging loops.

Although the two figures may only incidentally be used as manipulative playthings, and are intended as hanging novelty decoration or display items, it is clear that the articles, with their comical or whimsical appearance, will be a source of enjoyment, humorous diversion and frivolous entertainment, both for children and adults. In other words, their appearance may well generate the same type of emotional reaction one derives from actually playing with objects commonly thought of as toys.

The applicable subheading for the Bunny Door Knob Hanger and the Long-Eared Bunny Ornament will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: Toys representing animals or non-human creatures (for example, robots and monsters) 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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