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February 3, 1999

CLA-2-95:RR:NC:2:224 D87070


TARIFF NO.: 9503.41.0010

Rose Beltran
Alliance Customs Clearance, Inc.
100 Oceangate Plaza 200
Long Beach CA 90802

RE: The tariff classification of stuffed toys from China.

Dear Ms. Beltran:

In your letter of January 19, 1999, you requested a tariff classification ruling on behalf of Play By Play, San Antonio TX.

The submitted two samples are said to depict the cartoon characters Garfield and Odie. The figures are stuffed with textile waste material enclosed in an outer shell of 100 percent taffeta. They have their familiar facial features and colors. Although Garfield and Odie are constructed with a flat underside to allow them to lie stable on a flat surface, they are considered a sufficient delineation of the full body features of the cartoon animals they seek to represent. In our opinion, they are used principally as playthings for the amusement of children or adults.

The applicable subheading for the Garfield and Obie stuffed toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures. The duty rate 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 212-637-7015.


Robert B. Swierupski Director, National Commodity Specialist Division

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