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NY 894504

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March 2, 1994

CLA-2-95:S:N:N8:224 894504

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000

Ms. Linda Lauro
Commonwealth Toy & Novelty Co., Inc.
45 West 25th Street
New York, NY 10010

RE: The tariff classification of "Creatures of Delight" toy figures from Sri Lanka or China.

Dear Ms. Lauro:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : January 28, 1994

DESCRIPTION OF
MERCHANDISE : The two submitted samples are non human toy creatures measuring approximately 6 1/2 inches in height.
The figures are composed of latex with textile hair and are significantly stuffed with polyester material. The items have four limbs and non-human facial features; they will be produced in three different sizes.

HTS PROVISION : Toys representing animals or non human creatures, stuffed.

HTS SUBHEADING : 9503.41.1000

RATE OF DUTY : 6.8 percent ad valorem

DUTY CONCESSION : Articles classifiable under subheading 9503.41.1000, HTS, which are products of Sri Lanka are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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