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NY C89381


July 15, 1998

CLA-2-95:RR:NC:2:224 C89381

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Errol Cohen

WAY-2-GO L.L.C.

200 Fifth Ave Suite 940

New York NY 10010

RE: The tariff classification of a toy pillow from Hong Kong.

Dear Mr. Errol:

In your letter dated July 8, 1998, you requested a tariff classification ruling.

The merchandise consist of a floor pillow which is configured in a highly stylized version of an animal. You state that the article is used by children as a comforter and an object to snuggle up to when traveling. The pillow-like figure has a head with facial features, appendages and a torso all made of single laminated fleece. The article has a small opening in the back for storing a limited number of small objects.

The applicable subheading for the floor toy pillow 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." 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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