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NY F89167

July 18, 2000

CLA-2-95:RR:NC:2:224 F89167


TARIFF NO.: 9503.49.0025

Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington D.C. 20036

RE: The tariff classification of three filled toys representing animals from China.

Dear Mr. Tomenga:

In your letter dated June 30, 2000, you requested a tariff classification ruling, on behalf of Simon Marketing, Inc., your client.

You are requesting the tariff classification on three filled toys representing three different animals. The first is a white bear with a blue and red ribbon at its neck and a plastic sticker of the American flag on the left chest area. The second toy is a blue and black donkey resting on its stomach. A plastic sticker likeness of the American flag is attached to the donkey’s back. The third animal is a gray elephant resting on its stomach. The inner portion of the elephant’s ears is constructed of a light pink textile material. A plastic sticker of the American flag is attached to the elephant’s back. All three toys are considered other toys representing animals classifiable in Chapter 95 of the HTS. Since the toys, which are filled with plastic pellets and textile stuffing, are not filled to distention in the torso areas they are not considered stuffed. The samples will be returned, as requested.

The applicable subheading for the bear, donkey and elephant toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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 Tom McKenna at 212-637-7015.


Robert B. Swierupski

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