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NY C80084




October 2, 1997

CLA-2-95:RR:NC:2:224 C80084

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Henry Van
WTS Customs Brokerage Co.
8901 S. La Cienega Blvd.
Suite 110
Inglewood, CA. 90301-4401

RE: The tariff classification of a stuffed plush dog holding a ball from China.

Dear Mr. Van:

In your letter dated September 22, 1997, you requested a tariff classification ruling, on behalf of Angel Toy Corp., the importer.

You are requesting the tariff classification on a plush toy, item number AT-2951. The item is a representation of a sitting puppy holding a ball. The dog is wearing a shirt with a zipper opening in the back which conceals a small compartment. The item which is the subject of this ruling request is primarily designed as a toy for the amusement of children or adults.

The applicable subheading for the stuffed plush dog 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,

Robert B. Swierupski
Director,

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