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NY G83801

November 14, 2000

CLA-2-95:RR:NC:2:224 G83801


TARIFF NO.: 9503.41.0010

Kris Spurbeck
Target Stores
Import Dept. TPN - 09X
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of a “Country Angel” from China.

Dear Ms. Spurbeck:

In your letter dated October 24, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as a “Country Angel”, style 18911TF. The fabric angel is composed of predominantly cotton and polyester materials with polyester stuffing and some plastic pellets that fill the base of the angel figure. The “Country Angel” is described as a decoration, but this office views the product as a whimsical depiction of an angel that will primarily serve as a source of amusement and entertainment for the user. The item is therefore classifiable in Chapter 95 of the HTS. The sample will be returned, as requested.

The applicable subheading for the “Country Angel” will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed toys.” 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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