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NY 847921

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CLA-2-95:S:N:N3:224 847921

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000

Ms. Marian C. Quimpang
Trifair International, Inc.
P.O. Box 92282
Los Angeles, CA 90009

RE: The tariff classification of a toy snowman from Korea.

Dear Ms. Quimpang:

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 : December 7, 1989.

ON BEHALF OF : Kelly Trading International.

DESCRIPTION OF
MERCHANDISE : The submitted sample is a textile representation of a snowman measuring approximately 14 inches in height. The figure is composed of knit pile textile fabric with plastic eyes. The figure is dressed in a textile hat and a knit scarf and is fully stuffed with textile material. Snowmen are not considered animate or earthly objects, nor inanimate or alien objects; therefore, subheadings 9902.95.02 and 9902.95.03, HTS, which apply to toy figures of animate and inanimate objects, respective-ly, are not applicable to your item.

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

HTS SUBHEADING : 9503.41.1000.

RATE OF DUTY : 6.8 percent ad valorem.
 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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