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April 30, 1999

CLA-2-95:RR:NC:2:224 E81165

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Lauren E. Hong
The Disney Store
101 North Brand Blvd.
Suite 1000
Glendale, California 91203-2671

RE: The tariff classification of a Cuddle Pooh stuffed toy from China.

Dear Ms. Hong:

In your letter dated April 23, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on an item which is called a Cuddle Pooh. The item is a plush, stuffed representation of the Winnie the Pooh character. The Cuddle Pooh measures approximately 30 inches when it is in a standing position. The Cuddle Pooh toy is completely stuffed with a textile material stuffing, and it is a full figured depiction of Winnie the Pooh. It is the opinion of this office that the Cuddle Pooh will be used strictly as a source of amusement and entertainment by the consumer. The sample will be returned, as requested.

The applicable subheading for the Cuddle Pooh stuffed 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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