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NY 865556
AUG 09 1991

CLA-2-63:S:N:N3G:345 865556

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9490

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: The tariff classification of a "Mother's Day Plush" from China and Taiwan.

Dear Mr. Eisen:

In your letter dated July 26, on behalf of Avon Products, Inc., New York, New York, you requested a tariff classification ruling.

The sample submitted is a "Mother's Day Plush," item PP 99880. It is composed of 65 percent polyester and 35 percent cotton woven fabric in the form of a cat. The article is stuffed with polyester filling. The neck is decorated with a ruffle, ribbon bow and a rosette. Sewn into the lower left corner is a pre-programmed musical chip which plays a tune when compressed. The sample is being returned as requested.

The applicable subheading for the "Mother's Day Plush" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other, other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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