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NY B80667




January 3, 1997

CLA-2-95:RR:NC:2:224 B80667

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Michael K. Tomenga
McKenna & Cuneo, L.L.P.
1900 K Street NW
Washington DC 20006-1108

RE: The tariff classification of toy animal figures from China.

Dear Mr. Tomenga:

In your letter dated December 19, 1996, you requested a tariff classification ruling on behalf of Simon Marketing, Inc.

The merchandise consists of five toy figures that represent a moose, turtle, lamb, seal and flamingo. The toy figures measure approximately seven inches in length and their soft textile shells are filled with a combination of beans and polyester fiber. These figures have a comical appearance and will be used principally as playthings for the amusement of children or adults. They are toys for tariff purposes.

These toy figures are not considered "stuffed" toys for tariff purposes because the "skin" or shell of the toys is not sufficiently stuffed with filler material which consists of natural or synthetic shredded textile waste materials, polyester fibrous material, or the like. Instead, the trunk or torso of the sample toys is wholly or almost wholly filled with plastic pellets, beads or other "bean-bag" type filler material which is not acceptable filler for stuffed toys.

Accordingly, the applicable subheading for the toy animal figures will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other, Toys not having a spring mechanism: Other." 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 Tom McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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