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NY C89587


July 9, 1998

CLA-2-95:RR:NC:2:224 C89587

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Shelia Andrews

Dillard Dept. Stores, Inc.

11701 Otter Creek Road South

Mabelvale, AR 72103

RE: The tariff classification of an animated plush pig from Hong Kong.

Dear Ms. Andrews:

In your letter dated June 17, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on an animated plush toy pig, style 81060. The body of the pig is comprised of a plush fabric covering a plastic shell. Also, the pig is wearing a red and green scarf on its neck. The bottom of the toy pig contains a cavity which is actually a battery case. When the switch on the underside of the pig is engaged, the legs of the pig are set in motion and the pig makes a grunting sound. The sample will be returned, as requested.

The applicable subheading for the animated toy pig will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and 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,


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