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NY J83649

April 25, 2003

CLA-2-95:RR:NC:2:224 J83649


TARIFF NO.: 9503.49.0000

Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of toy animal purses from China.

Dear Mr. Maloney:

In your letter dated April 9, 2003, you requested a tariff classification ruling, on behalf of Gund Inc., your client.

You are requesting the tariff classification on three styles of animal toy purses: Puppsie, a 12-inch representation of a puppy dog with a red collar, Bootsie, a 9-inch depiction of a kitten and Puddles, a 6-inch puppy wearing a lavender collar. All three styles are composed of plush material with double handles of the same fabric. In addition, each style has a zippered compartment for holding small incidentals, such as coins, small toys, etc. It is the opinion of this office that the play value of the toy animal purses far outweighs the functionality of the items as carrying purses. The animals are whimsical in nature and both the handles and the small compartments contribute to, rather than detract from, their value as toys. The proper classification of the items will be in Chapter 95 of the HTS, as other toys representing animals. The samples will be returned, as requested.

The applicable subheading for the toy animal purses, styles Puppsie, Bootsie and Puddles will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and 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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