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NY H85723

December 12, 2001

CLA-2-95:RR:NC:2:224 H85723


TARIFF NO.: 9503.41.0000

Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, New York 10036-8901

RE: The tariff classification of a plush lamb toy/bag from China.

Dear Ms. Wierbicki:

In your letter dated November 26, 2001, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on an item that is described as a plush lamb bag, item number PP 229293. The product at issue is a plush toy that is a stuffed, three-dimensional, fully figured representation of a cuddly lamb. The product measures about eight inches in height and is constructed of a textile exterior that is tufted to resemble lamb’s wool. The lamb has a lined zippered pocket that is too small to dictate that the article qualifies for classification as a purse and furthermore, the zippered pocket does in no way detract from the intrinsic play value of the article. The lamb has an indisputable whimsical, playful quality that clearly makes the article a candidate for classification in Chapter 95 as a stuffed toy that represents an animal. The sample will be returned, as requested by your office.

The applicable subheading for the plush lamb toy/bag will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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