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NY L84988

May 25, 2005

CLA-2-95:RR:NC:2:224 L84988


TARIFF NO.: 9503.49.0000

Mr. Thomas A. Penksa
PBB Global Logistics, Inc.
670 Young Street
Tonawanda P.O. Box 950
Buffalo, NY 14213-0950

RE: The tariff classification of animal toys from China

Dear Mr. Penksa:

In your letter dated May 16, 2005, you requested a tariff classification ruling, on behalf of Rich Frog Industries.

You are requesting the tariff classification on two different types of toys. The first type is a plush animal finger puppet with a stuffed head; 6 styles were submitted: a bunny, a frog, a duck, a moose, a dog, and a unicorn. In addition, you have submitted 8 styles of a plush animal toy with a stuffed head and a zipper compartment that does not offer enough utility to make the item anything other than a toy. The eight styles of animals are: a cow, a bunny, a hippo, a frog, a duck, an elephant, a moose, and a mouse. The samples will be returned to your office, as requested.

In your ruling request, you state that the items should be classified as stuffed toys. The submitted samples are not sufficiently stuffed with textile materials to be classified as stuffed toys in HTS 9503.41.00, however the proper classification will be HTS 9503.49.00, as other toys that represent animals.

The applicable subheading for the 6 styles of animal finger puppets and the 8 styles of toy animals with zippers will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand 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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