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NY D83057





October 8, 1998

CLA-2-95:RR:NC:2:224 D83057

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010; 9503.41.0060; 6307.90.9989

Mary B. Lind
Pioneer Int'l Customhouse Brokerage
130 Battery Street Suite 300
San Francisco CA 94111

RE: The tariff classification of a fabric fish figure and a pillow shell made in China.

Dear Ms. Lind:

In your letter dated September 22, 1998, you requested a tariff classification ruling on behalf of Frank's Trading Co.

The fish figure is a novelty representation of a fish made of 100% polyester outer fabric and stuffed with 100% polyester fiber fill. The figure measures about 29 inches in length. The second article is a plain white woven pillow shell of 55% polyester and 45% cotton with one end having a 12-inch opening for filler.

The fish figure is suitable for use as an entertaining accessory decoration and a toy plaything. The applicable subheading for the fish figure 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 duty rate will be free.

If the unstuffed shell of the fish with a four-inch slit opening for stuffing is imported, the applicable subheading for this animal skin will be 9503.41.0060, HTS, which provides for toys representing animals or non-human creatures and parts and accessories thereof: stuffed toys and parts and accessories thereof, parts and accessories. The rate of duty will be free. This applies whether the skin or shell has sewn eyes and fins in its condition as imported or these features will be added subsequent to importation.

The applicable subheading for the pillow shell is 6307.90.9980, HTS, which provides for other made up articles, including dress: other: other: other, other. The rate of duty will be 7 percent ad valorem.

This ruling is being issued under the provisions of Section 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,
National Commodity

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