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NY L84693




May 13, 2005

CLA-2-95:RR:NC:SP:225 L84693

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place, Level 16
Fort Worth, TX 76102

RE: The tariff classification of a “Car Clown House With 4 Clowns” from the Philippines.

Dear Ms. Schmidt:

In your letter dated May 2, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Car Clown House With 4 Clowns” identified as SKU number 2076511. The item consists of a textile representation of a toy car with fabric clown passengers that are housed within the interior of the car and who can be accessed by a zippered side opening. The red, silver, orange, and purple car measures approximately 7” in height x 7” in width x 11” in length and is made of woven cotton and polyester with silver metallic polyester windows and a polyester filling. The clowns measure approximately 7” in height and are made of cotton and polyester, with acrylic yarn used for the hair and a polyester filling. The clowns can be removed from the car and reinserted during play. The “Car Clown House With 4 Clowns” is designed to simulate a clown car that is seen in circuses, with the clowns interacting with the car and each other.

Your sample is being returned as requested.

The applicable subheading for the “Car Clown House With 4 Clowns” identified as SKU number 2076511 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys, put up in sets or outfits, 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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