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NY G83806

November 6, 2000

CLA-2-95:RR:NC:2:224 G83806


TARIFF NO.: 9503.49.0025

Despina Keegan
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, N.Y. 10048

RE: The tariff classification of animal toy bookmarks from China.

Dear Ms. Keegan:

In your letter dated October 27, 2000, you requested a tariff classification ruling, on behalf of Russ Berrie and Company, Inc., your client.

You are submitting two samples of toy bookmarks: one that represents a pig and the other that depicts a frog. The pig version is designated Style number BN8004, while the frog version is labeled Style number BN8007. The chick toy is Style number BN8005 and the lamb is Style number BN8006; samples of these two styles were not submitted with the ruling request. The items are three-dimensional depictions of a pig, a frog, a chick and a lamb. Each measures about eight inches in height. The head of each is stuffed and each has sewn-on facial features. The exterior fabric of each item is terry cloth with a bow tie sewn on each, and a small textile patch with a musical note affixed to the chest area of each. A semi-rigid wire inside the body and arms of each item allows the figures to be posed and used in a toy-like way, as well as serving as bookmarks. In addition, each figure when pressed produces a battery operated “grunt” or “croak” for the appropriate animal figure. The samples will be returned, as requested.

The appropriate classification for the four styles of toy bookmarks (the two samples submitted and the two not submitted) will be in Chapter 95 of the HTS as other toys representing animals. The items are whimsical depictions of animals that are intrinsically amusing in nature, and are primarily for the purpose of entertaining the user. The functional value of the items as bookmarks is secondary to the use of the items as toys.

The applicable subheading for the toy animal bookmarks 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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