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NY C83099




January 14, 1998

CLA-2-95:RR:NC:2:224 C83099

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Jennifer Reynolds
Rumpus
19 West 24th Street
New York, N.Y. 10010

RE: The tariff classification of a stuffed non-human creature in a plastic egg from China.

Dear Ms. Reynolds:

In your letter dated December 23, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification on a textile stuffed toy, which represents a non-human creature, in a plastic egg. The creature is constructed of a tricot material, and is stuffed with polypropylene beans. The egg is made of plastic and opens in the middle, so that the creature may be placed inside the egg. This item is considered a composite good. The essential character of the item is imparted by the stuffed toy, therefore both parts of the item are classified as a stuffed toy.

The applicable subheading for the stuffed non-human creature in a plastic egg 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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