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NY R00537

July 23, 2004
CLA-2-95:RR:NC:2:224 R00537


TARIFF NO.: 9503.49.0000

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Ave
Fort Lauderdale, FL 33301

RE: The tariff classification of Plush Heart toys from China

Dear Mr. Crago:

In your letter dated July 7, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Valentine 5” Plush Heart, item W78J03540. The article is a toy that represents a non-human creature (a heart with arms and legs). The outer surface is a velour fabric, and the heart is stuffed with PVC pellets. Because the stuffing in the heart is not constructed of a textile material, 9503.41.0000 (HTS) will not be the correct tariff classification number. Rather, the product will be classified in 9503.49.0000 (HTS), other toys representing non-human creatures. A copy of a photograph of the item was submitted, in lieu of a sample.

The applicable subheading for the Valentine Plush Heart, item W78J03540, 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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