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NY K80115

October 31, 2003

CLA-2-95:RR:NC:2:224 K80115


TARIFF NO.: 9503.49.0000

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

RE: The tariff classification of 2 animal toys from China

Dear Mr. Maloney:

In your letter dated October 23, 2003, you requested a tariff classification ruling, on behalf of Gund, Inc., your client.

You are requesting the tariff classification on two styles of toy animals. Style 19827A is a full-figured depiction of a bunny, while style 19827B is a full-figured representation of a duck. Each of the styles features a head, arms and legs that are stuffed and have a man-made fiber exterior. The torso of each is constructed of a man-made fiber material. The articles are designed principally for the amusement of children. The mesh torso serves as an ancillary feature that allows small objects to be placed therein. Noting the small size of the pocket, the play value of the products certainly outweighs the functionality of the items as carrying or storage articles. The correct classification 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 bunny and duck toys, style 19827A and style 19827B, respectively, 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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