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NY J80497

February 3, 2003

CLA-2-95:RR:NC:SP:225 J80497


TARIFF NO.: 9503.41.0000; 9503.90.0080

Mr. David Howland
FedEx Trade Networks
150 Eastern Avenue
Chelsea, MA 02150

RE: The tariff classification of stuffed plush toys from China.

Dear Mr. Howland:

In your letter dated January 27, 2003, on behalf of Taggies, Inc., you requested a tariff classification ruling.

You submitted the following samples:

Item #19301, Taggie Plush Lady Bug, is a full-bodied stuffed plush ladybug-shaped toy with a purple body, blue eyes and pink wings that are decorated with six circular spots that crinkle when touched. That ladybug measures approximately 3 inches in height x 7 inches across (from wing-to-wing) x 6 inches in length and has 3 loop- shaped fabric tags (1 blue and 2 that are blue, yellow and pink) along each side of the ladybug’s body. The ladybug also has two smaller loop-shaped fabric tags that serve as antennae.

Item #19201, Taggie Plush Flower, is a green and yellow flower bud-shaped stuffed toy that measures approximately 2 inches in height and 7 inches in diameter with a smiling face and two circular pink dimples that crinkle when touched. The item also contains a rattle inside and is decorated along its outer limits by 12 fabric loop-shaped tags (3 blue, 3 pink, 3 purple with green dots, and 3 green with purple dots).

Item #19101, Taggie Plush Lion, is a yellow stuffed toy in the shape of a lion’s head that measures approximately 6 inches in height and 5-1/2 inches in diameter with a smiling face, purple nose, and yellow and purple ears. The item contains a rattle inside and has 9 loop-shaped fabric tags around its outer limits (3 green with white dots, 3 with rainbow colored stripes and 3 with red, yellow and blue puzzle piece shapes).

All of the toys described above are designed to provide frivolous amusement to a child through manipulative play.

The applicable subheading for Item #19301, Taggie Plush Lady Bug, 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.

The applicable subheading for Item #19201, Taggie Plush Flower, and Item #19101, Taggie Plush Lion, will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; 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.


Robert B. Swierupski

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