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March 19, 1999

CLA-2-95:RR:NC:2:224 D89129

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Ted Conlon
Four Star International Trading Co.
Williamsburg Square
229 Main St., Suite 201
Milford, MA 01757

RE: The tariff classification of a stuffed bunny from China.

Dear Mr. Conlon:

In your letter dated March 12, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on an item which is identified as item number 23172275H. The product is a stuffed 80% felt, 15% polyester, 5% miscellaneous fibers representation of a bunny. The stuffing is composed of textile fibers. The bunny is a very colorful, whimsical depiction of a rabbit wearing a decorative outfit. Due to the comical appearance of this rabbit, and taking into consideration the opinion that the rabbit will be used all during the year, and not just during the Easter season, this office considers the item to be a toy for the amusement of both adults and children.

The applicable subheading for the stuffed bunny toy 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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