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March 11, 1999

CLA-2-95:RR:NC:2:224 D88402

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Cindy Hazlett
Applause Inc.
P.O. Box 4183
Woodland hills CA 91365-4183

RE: The tariff classification of a toy animal figure from China.

Dear Ms. Hazlett:

In your letter of February 17, 1999, you requested a tariff classification ruling.

Your sample article, identified as the “Scribble Critter,” is a fantasy, cartoon likeness of a “kitty” carrying a permanently attached backpack. The kitty figure measures about 11 centime- ters in height and is made of plush textile material stuffed with polyester waste. The toy backpack adjunct features a zippered compartment designed to hold a 7 cm x 5 cm pad of paper and a small U.S.-made pencil. Attached to the head of the toy by means of a metal ring and chain is a 5 cm long plastic squeeze clip, enabling the toy to be attached to, among other things, a pant belt loop and a child’s backpack or other carry bag. The sample will be returned at your request.

The article is essentially a toy plaything and the applicable subheading for the subject kitty “Scribble Critter” will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for stuffed toys representing animals and nonhuman creatures. The duty rate will be Free. This tariff treatment will apply equally to all the remaining Scribble Critters on the expectation that they are in all important aspects identical to the kitty sample submitted to us.

This ruling is being issued under the provision 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) 637-7015.

Sincerely,

Robert B. Swierupski Director, National Commodity Specialist Division


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