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NY C88805


June 11, 1998

CLA-2-95:RR:NC:2:224 C88805

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Louis S. Shoichet

Siegel, Mandell & Davidson, P.C.

One Astor Plaza

1515 Broadway - 43rd floor

New York, NY 10048

RE: The tariff classification of a "Valentine Magnet" from China.

Dear Mr. Shoichet:

In your letter dated June 9, 1998, you requested a tariff classification ruling on behalf of Avon Products, Inc.

The merchandise consists of a stuffed animal figure depicting a dog in a sitting position holding a red colored Valentine heart which is printed with the words "puppy love." The figure incorporates a programmed electronic chip which plays a musical tune and a permanent circular magnet which permits the article to be affixed to a metal surface. The sample will be returned at your request.

Headquarters ruling 085020, dated October 30, 1989, defined a toy as an "object designed for the amusement of a child or an adult." We are convinced by virtue of the appearance, message and music of the figure that the principle purpose of this article is to evoke amusement in the minds of the user and it will be so used. Accordingly, the article is a toy for tariff purposes.

The applicable subheading for the "Valentine Magnet" figure, style No. PP 178002, will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...: stuffed toys and parts and accessories thereof, stuffed toys. The duty rate will be free.

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

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