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NY B88899




August 22, 1997

CLA-2-95:RR:NC:2:224 B88899

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Leonard Samartini
Total Port Clearance Inc.
10 Fifth Street
Valley Stream, New York 11581

RE: The tariff classification of a pig shelf sitter 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 shelf sitter or doorstop, #6244. The item is a representation of a pig wearing a printed dress with an attached apron and pantaloons. The pig is stuffed in such a way so that it may be easily arranged in a sitting position. The stuffed pig possesses cartoon-like features and a comical appearance which promotes amusement or frivolous entertainment. Accordingly the stuffed pig is considered a toy in heading 9503 of the tariff. Sample will be returned, as requested.

The applicable subheading for the stuffed pig 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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