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NY D85276




December 9, 1998

CLA-2-95:RR:NC:2:224 D85276

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Lisa Y. Vega
Walt Disney Attractions, Inc.
PO Box 10000
Lake Buena Vista, FL 32830-1000

RE: The tariff classification of two bean bag toys from Sri Lanka.

Dear Ms. Vega:

In your letter dated November 24, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification of two bean bag toys representing Tigger and Baby Donald Duck. Each is filled with polyester fibers and plastic beads. Both toys are about 9 inches in height, and have a comical appearance which will allow them to be used principally as playthings for the amusement of children or adults. They are toys for tariff purposes. The samples will be returned, as requested.

These toy figures are not considered "stuffed" toys for tariff purposes because the shell of the toys is not sufficiently stuffed with filler material which consists of natural or synthetic shredded textile waste materials, polyester fibrous material, or the like. Instead, the torso of the sample toys is wholly or almost wholly filled with plastic pellets, beads or other "bean-bag" type filler material which is not acceptable filler for stuffed toys.

The applicable subheading for the bean-bag Tigger and Baby Donald Duck toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...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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