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NY I86658




September 26, 2002

CLA-2-95:RR:NC:SP:225 I86658

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an assortment of a Plush Friend with Basket from China.

Dear Ms. Aldinger:

In your letter dated September 16, 2002, you requested a tariff classification ruling.

The assortment submitted, Item #930635, Plush Friend with Basket, consists of three 8”stuffed three dimensional animals (purple bunny, blue lamb and pink duck) posed in seated positions with each holding a fabric covered plastic basket imprinted with the words “Happy Easter.” Each animal is comprised of polyester fabric with polyester stuffing with the basket permanently attached to the animal making them decorative articles.

Although the animals have a small basket (approximately 2-1/4 inches in height and 2-7/8” in diameter), which might be considered functional, the animals are primarily intended as a “cute” decorative item for the Easter holiday.

The applicable subheading for Item #930635, Plush Friend with Basket, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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