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May 7, 1999

CLA-2-95:RR:NC:2:224 E80815

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Franklyn T. Yepez
Trans-Border Customs Services, Inc.
Cargo Bldg #80, Rm 228
JFK International Airport
Jamaica NY 11430

RE: The tariff classification of a toy back pack from Canada.

Dear Mr. Yepez:

In your letter of April 13, 1999, you requested a tariff classification ruling on behalf of your client Jay-Gur Imports & Gurman Industries.

You have supplied no information about this sample other than its style number 2390. It appears to be a novelty back pack in the form and appearance of a Mr. Potato Head character. The soft polyester figure has the highly stylized potato-shaped brown-colored torso and measures about 40 centimeters in height. It has arm and feet appendages and facial features are sewn onto the surface of the shell. The torso is stuffed with polyester fiber material. Two adjustable straps are attached to the back of the figure. Two small volume zippered compartments or pouches are located in the back of the torso. The sample is being returned at your request.

The relatively small space of the compartment formed by the pouches limits the use of this style #2390 to the storage and transportation of a small amount of personal effects and small toys. It is impractical for the functional conveyance or storage of clothes, books and similar personal possessions. The style #2390 Mr. Potato Head back pack functions principally as a toy for the amusement of children.

The applicable subheading for the style #2390 novelty back pack 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.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division


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