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March 11, 1999

CLA-2-95:RR:NC:2:224 D88887


TARIFF NO.: 9503.49.0025

Arlen T. Epstein
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York NY 10036-8901

RE: The tariff classification of a “Furby” figure from China.

Dear Mr. Epstein:

In your letter of March 3, 1999, you requested a tariff classification ruling on behalf of Avon Products, Inc.

The article at issue is a textile figure representing a popular creature creation known as a “Furby.” The figure is about four inches in height and displays unique “Furby” attributes such as large ears, bug-like eyes and a beak-shaped mouth. A rattle is housed in the partially stuffed interior of the creature. A simple 21/2 inch long plastic circular clip fastened to the creature’s head can be used to attach the figure to some object. The sample will be returned to you.

The physical characteristics of the “Furby” creature, mainly its comical and amusing appearance, appeal to a sense of whimsical fun and play. The article is designed as a plaything or gadget which is best enjoyed clipped on to a wearer’s pant belt loop or back pack or to a carry bag or some like object. The accessory key clip, although capable of functioning as a key holder, is not a secure type of closure and is the type of device used predominantly as a means of attachment only, as in this example, for display of the “Furby” toy. The role of the clip should not be confused with the class of steel key loops or metal key chains that Customs has consistently held are designed to function principally as key holders/organizers in themselves, regardless of any attached toy, novelty or decorative ancilliary components. See, in this regard, Headquarters Ruling Letter 961020 dated September 25, 1998.

The applicable subheading for the “Furby” figure will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other, toys. 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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