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January 22, 1999

CLA-2-95:RR:NC:2:224 D86909

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of an oversized stuffed bunny from China.

Dear Ms. Dorfman:

In your letter dated December 11, 1998, you requested a tariff classification ruling, on behalf of LTD Commodities Inc., your client.

You are requesting the tariff classification on a stuffed bunny which measures 62 inches high while in a standing position. The bunny (both a male and a female version) is dressed in country-style clothing. The bunny is filled with a soft polyfill which makes the bunny a huggable companion for a child or an adult. The bunny is whimsical in nature, and would be considered a toy by this office.

The applicable subheading for the oversized stuffed bunny 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...Stuffed 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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