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NY C82556




December 16, 1997

CLA-2-95:RR:NC:2:224 C82556

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Leo Sarmiento
Trans-Border Customs Services
Cargo Building 80, Room 228
JFK International Airport
Jamaica, New York 11430

RE: The tariff classification of a plush toy keychain from China.

Dear Mr. Sarmiento:

In your letter dated December 8, 1997, you requested a tariff classification ruling, on behalf of Jay-Gur Imports and Gurman Industries.

You are requesting the tariff classification on a plush toy keychain. The item is constructed of a 100% polyester plush toy horse attached to a keychain for holding keys. The toy portion of the item has a zipper opening and a miniscule pouch. Although the item may function as a keychain, it is the opinion of this office that the primary purpose of this item is to amuse or entertain the user. Sample will be returned, as requested.

The applicable subheading for the toy horse keychain will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...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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