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NY L80993




December 6, 2004

CLA-2-95:RR:NC:SP:224 L80993

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of Stuffed Animals from China

Dear Mr. Stinson:

In your letter dated November 5, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and product samples with your request. The samples are being returned as per your request. The subject merchandise is four styles of stuffed animals that you call animal-shaped pillows. All have nylon bodies and are filled with polyester micro beads. They will be imported for retail sale in varying sizes. The ladybug is 10 inches long and 6 inches wide. The elephant and pig styles are 10 inches long and 6.5 inches wide. The frog is 10 inches high. These stuffed animals are smooth on the outside and extremely soft to the squeeze. They can then be used secondarily as a child’s play pillow, but are considered toys because they are cuddly, and whimsical and amusing in appearance.

The applicable subheading for the stuffed animals will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereof. 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.

Sincerely,

Robert B. Swierupski
Director,

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