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April 5, 1999

CLA-2-95:RR:NC:2:224 D89917


TARIFF NO.: 9503.41.0010

John W. Whitaker
O’Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City MO 64108

RE: The tariff classification of a textile snowman figure from China.

Dear Mr. Whitaker:

In your letter of March 22, 1999, you requested a tariff classification ruling on behalf of Hallmark Cards, Inc..

The sample submitted with your letter is a plush, whimsical depiction of a snowman measuring approximately 39 centimeters in height. The representation duplicates the traditional features of a snowman including a carrot-like nose, a winter scarf around the neck, “tree branch” appendages and a whimsical head covering. The figure is stuffed with polyester filler. A similar plush item in a catalog is described as meeting “the consumers’ needs for gift and decor items suited for celebrating the season with family and friends.” It is our position that the snowman, Stock No. 1495XPF2959, is primarily a toy for the amusement of children and adults. The sample will be returned at your request.

The applicable subheading for the snowman decoration will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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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