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NY I83754

July 10, 2002

CLA-2-95:RR:NC:2:224 I83754


TARIFF NO.: 9503.49.0000

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

RE: The tariff classification of “Marc the Moose”, PP#243973, from China.

Dear Ms. Wierbicki:

In your letter dated June 21, 2002, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on a product that is called “Marc the Moose”, PP#243973. The article is a full-figured representation of a partially stuffed, plush fabric moose that measures approximately fourteen inches in height. The moose is dressed in a winter jump suit with matching scarf and gloves and also with attached ice skates. The moose’s ensemble has jingling bells on the scarf and booties. The moose is holding a red bell in its left hand and a Christmas star in the right hand. The article is programmed with sound and animated movements powered by a battery-operated mechanism. The item will be classified in Chapter 95 of the HTSUSA as a toy representing an animal, for a child or adult, because of its amusing appearance, the music and the animated movements. The sample will be returned, as requested by your office.

The applicable subheading for the “Marc the Moose”, PP#243973, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Other.” 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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