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NY I86763

October 25, 2002

CLA-2-95:RR:NC:2:224 I86763


TARIFF NO.: 9502.10.0060; 9503.49.0000; 9503.90.0080

Mr. John Mattson
North Star World Trade Services
980 Lone Oak Road
Suite 160
Eagan, MN 55121

RE: The tariff classification of 2 pocket people, Lou the Lamb snuggle toy and a horse waist hugger from China or Korea.

Dear Mr. Mattson:

In your letter dated October 9, 2002, you requested a tariff classification ruling, on behalf of Manhattan Toy ®.

You are requesting the tariff classification on 4 items that are described as follows: 2 pocket people, one representing a sailor and the other representing a robot; Lou the Lamb Snuggle toy, a full-figured, flat-bodied lamb toy with a stuffed head, and a waist hugger called Bellybops Trotter Horse. This horse toy is a stuffed representation of the head of a horse with a body shaped like a circular tube that is stuffed and not closed. It is designed to wear around the child’s waist for pretending one is riding a horse or one is playacting as a horse. The Pocket People toys are textile toys (not stuffed) whose torso is a square pocket. The Pocket People toys also have plastic clips sewn on the top of each toy so the toy can be clipped to a backpack or a belt loop. However, neither the clips nor the pockets detract from the overall play value of the products. The Pocket People toy in the sailor version is a larger size than the robot version of the same product. Your office has assured this office that the Pocket People in their final form will be consistent in size with the larger size of the sailor toy. All of the above items will be classified in Chapter 95 of the HTSUSA, however the subheadings will vary, as noted subsequently. The samples will be returned, as requested.

The applicable subheading for the Sailor Pocket People will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed...other. The rate of duty will be free.

The applicable subheading for the Robot Pocket People and Lou the Lamb Snuggle toy will be 9503.49.0000, 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: other. The rate of duty will be free.

The applicable subheading for the Bellybops Trotter Horse waist hugger will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size (“scale”) models...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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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