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NY 803639





November 1, 1994

CLA-2-95:S:N:N8:224 803639

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000

Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, NY 10038

RE: The tariff classification of a toy figure with markers from China.

Dear Ms. Shoule:

In your letter dated October 28, 1994, you requested a tariff classification ruling on behalf of F. W. Woolworth Co.

The article under consideration is an eight inch "Paint-A-Bunny" package, item number 702, which contains a stuffed toy representation of a bunny and three marker pens of different colors. The articles are put up together for a child to color the toy bunny. The articles are packaged together for sale to the end user. Thus, the "Paint-A-Bunny" package is a set for tariff classification purposes, and the essential character of the set is the toy stuffed bunny figure.

The applicable subheading for the "Paint-A-Bunny" set will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, stuffed. The rate of duty will be 6.8 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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