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NY F81440

January 21, 2000

CLA-2-95:RR:NC:SP:225 F81440


TARIFF NO.: 9503.70.0000

Mr. Rafael Hernandez
The Disney Store, Inc.
101 North Brand Boulevard, Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of a toy set from China

Dear Mr. Hernandez:

In your letter dated December 27, 1999 you requested a tariff classification ruling.

A sample of “James & The Giant Peach,” UPC #437031498641, was submitted with your inquiry and is being returned. The article consists of a set of soft plush characters that sit inside a textile “peach”. “James” is a 10” figure depicting a freckle faced boy. His companions resemble a spider, earthworm, and centipede. All the characters are stuffed and contain some beans in the lower portion of their bodies. They all fit inside the “Giant Peach” which is constructed out of textile material and is split in half horizontally. The top portion of the peach has a stem and connects to its bottom half via hook and loop fastener tabs. Each of the characters have been tacked into the “peach” for display purposes but may be removed for independent play activity.

The applicable subheading for “James & The Giant Peach” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty 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 Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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