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January 12, 1999

CLA-2-95:RR:NC:2:224 D86371

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Cindy Hazlett
Applause Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a wrist slapper, with an attached toy animal, from China.

Dear Ms. Hazlett:

In your letter dated December 23, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on an item which is a wrist slapper with a miniature toy hippopotamus attached to it. The article is composed of a toy animal attached to a metal strip covered with fabric. The wrist slapper collapses and curls up on the wrist when hit. The actual product will have a toy dog attached to it, but the product’s concept is identical to that of the submitted sample. This office considers the product to be a composite good consisting of a whimsical animal toy and a wrist slapper. The essential character of the article is imparted by the toy animal, and therefore it is classified as a non-stuffed toy animal since it is prominently stuffed with plastic pellets rather than textile stuffing. Toys are considered stuffed for tariff purposes only if primarily filled with textile materials.

The applicable subheading for the wrist slapper with attached animal toy 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,

Robert B. Swierupski
Director,

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