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NY 811328




June 15, 1995

CLA-2-95:S:N:N7:224 811328

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010
9503.49.0020

Renae Sonnenberg
Roman, Inc.
555 Lawrence Ave.
Roselle, IL. 60172-1599

RE:The tariff classification of five toy bunnies, both stuffed and unstuffed, from China.

Dear Ms. Sonnenberg:

In your letter dated June 8, 1995, you requested a tariff classification ruling.

You have requested information on the tariff treatment of five types of decorative toy bunnies. Type A is 5 inches tall. It is completely stuffed and covered with fabric. A large straw bow is tied around its head, and a painted wooden apple is sewn to its body. Type B is 18 inches tall. The body is stuffed covered with fabric. There is a large straw bow around the neck. The bunny is holding a small planter with painted wooden objects. Type C is 16 inches tall. The body is wood covered by fabric, and is not stuffed. The hands, head, and wings are stuffed fabric. The ears are not stuffed. There is a straw bow around the neck, and wooden objects are attached to the bunny. Type D is 12 inches tall(seated). The fabric body covers a wooden base. The legs,head and hands are stuffed fabric. The bunny holds a planter of wooden objects. The ears are unstuffed. A large straw bow is around the neck. Type E is 12 inches tall. The fabric body covers a plastic cone. The head and hands are stuffed. Fabric ears that are unstuffed hang down the back of the bunny. Wood and metal objects are attached to the bunny. A straw bow is tied around the neck.

The applicable subheading for the type A and the type B bunnies will be 9503.41.0010, Harmonized Tariff Schedule of the United States(HTS), which provides for other toys...and accessories thereof: toys representing animals or non-human creatures(for example robots and monsters) and parts and accessories thereof, stuffed toys. The applicable subheading for the type C, type D, type E bunnies will be 9503.49.0020, Harmonized Tarriff Schedule of the United States(HTS), which provides for other toys...and accessories thereof: toys representing animals or non-human creatures...and parts and accessories thereof, other, toys not having a spring mechanism: other. The rate of duty for the five types of bunnies is 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
New York Seaport

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