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May 7, 1999

CLA-2-95:RR:NC:2:224 E80982


Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York NY 10004

RE: The tariff classification of a character animals from Taiwan or China.

Dear Mr. Kamnitz:

In your letter of April 21, 1999, you requested a tariff classification ruling on behalf of Crown Crafts, Inc., on a sample of a stuffed animal representation of the Nickelodeon character Blue’s Clues (ZM8AEB).

The sample figure’s shell or “skin” is made of various shades of blue polyester material filled with polyester fiber filler materials. The head, torso and appendages are designed and configured in such a manner to enable Blue’s Clues to lie flat on its stomach with its appendages spread out. Although the figure can be held and placed in other positions, this prone position is the principle position it is designed to occupy. The figure measures approximately 70 cms in length, 58 cms in width and only about 16 cms in height. The sample is being returned to you at your request.

The Blue’s Clues figure has no attached product card and there is no descriptive or marketing/advertizing literature on this sample included with your inquiry. However, based on its configuration and appearance, we believe this sample character animal depiction is another representation of the product line of trademarked “Pillow Buddies” described as stuffed animal shaped pillows. As you know, an issue related to these goods and which may apply to the good for which you are seeking classification is currently pending before the Court of International Trade (Play By Play Toys & Novelties, Inc. V. United States, Civil Action 96-02-00430). Accordingly, as directed by section 177.7(b) of the Customs Regulations (19 CFR 177(b)) this office is precluded from issuing a ruling with respect to the classification of this merchandise.

Although we are prevented from issuing a ruling addressing this class of merchandise for the reasons stated above, your client can file a protest when entering the subject merchandise and request that the protest be held pending the result of the litigation.

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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