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NY A85019




July 18, 1996

CLA-2-95:RR:NC:FC:225 A85019

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. Bob Glover
L.E. Coppersmith, Inc.
2501 Santa Fe Avenue
Redondo Beach, CA 90278

RE: The tariff classification of stuffed textile toys from the Philippines

Dear Mr. Glover:

In your letter dated June 20, 1996 you requested a tariff classification ruling on behalf of your client Lakeshore Learning Materials.

The five articles submitted include the following:

Item #326 - "If You Give A Mouse a Cookie Storytelling Kit" Item #327 - "It Looked Like Spilt Milk Storytelling Kit" Item #328 - "The Very Hungry Caterpillar Storytelling Kit" Item #329 - "The Napping House Storytelling Kit" Item #332 - "Brown Bear, Brown Bear, What Do You See? Storytelling Kit"

Each kit will consist solely of textile-covered figures stuffed with polyester fiber filling. The figures may represent humans, animals and inanimate objects such as furniture, clouds and fruit. However, the printed and embroidered features do not wrap around the entire article and are only present on the front side. Sewn to the back of each figure is a piece of hook and loop fastener material to permit adherence of the object onto a "storytelling" apron which may be purchased separately. The apron functions primarily as a scenic backdrop for the characters which can be repeatedly placed on and removed from the apron. A hard cover book, sold separately, conveys a story which incorpor-ates the fabric characters within the packaged "storytelling" kit. Although the books and aprons are obtained separately by the consumer, they will be marketed for use with the "storytell-ing" kits.

Since the printed features of the characters do not extend around to the back portion of the figures, they would not be considered as toys representing animal or human figures for tariff classification purposes. They are however, clearly designed to amuse and entertain young children and therefore would qualify as other toys of Chapter 95. Your samples are being returned as requested.

The applicable subheading for all of the "Storytelling Kits" (exclusive of book and apron) will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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 Alice J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri

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