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NY B88897




September 9, 1997

CLA-2-95:RR:NC:2:224 B88897

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Leonard Samartini
Total Port Clearance Inc.
10 Fifth Street
Valley Stream, N.Y. 11581

RE: The tariff classification of a stuffed pig "Pocket Pal" from China.

Dear Mr. Samartini:

In your letter dated August 22, 1997, you requested a tariff classification ruling, on behalf of Liberty Star Inc., the importer.

You are requesting the tariff classification of an item called a "Pocket Pal", #6282. The item is a representation of a female pig wearing a printed blouse with an off-white bottom which resembles an apron with three pockets. The words "Pocket Pal" are printed in black letters on the middle pocket of the apron. The stuffed pig possesses cartoon-like features and a comical appearance which promotes amusement or frivolous entertainment. Accordingly, the "Pocket Pal" is considered a toy classifiable in heading 9503 of the tariff.

The applicable subheading for the "Pocket Pal" will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys." 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,

Gwenn Klein Kirschner
Chief, Special Products Br.

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