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NY 807453




March 10, 1995

CLA-2-95:S:N:N8:224 807453

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Tammy Devine
Expeditors International
P.O. Box 2568
South San Francisco, CA 94083-2568

RE: The tariff classification of a "Plush Bunny Playset" from China.

Dear Ms. Devine:

In your letter dated March 2, 1995, you requested a tariff classification ruling on behalf of Storybook Heirlooms.

The playset is said to include three toy depictions of bunnies and clothing accessories for the toys. These toys are packaged for retail with a carrying case made of 100 percent cotton material. The essential character of the set is the toy animal figures and the entity is considered to be a toy animal figure for tariff classification purposes.

The applicable subheading for the "Plush Bunny Playset" will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...Toys representing animals or non-human creatures...: Stuffed toys and parts and accessories thereof." The rate of duty will be free.

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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