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NY E87464




October 7, 1999

CLA-2-95:RR:NC:2:224 E87464

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Despina Keegan
Serko & Simon, LLP
One World Trade Center
Suite 3371
New York, N. Y. 10048

RE: The tariff classification of “Comfy Cuddlers” from China.

Dear Ms. Keegan:

In your letter dated September 22, 1999, you requested a tariff classification ruling, on behalf of Russ Berrie and Company, Inc., your client.

You are requesting the tariff classification on an item that is called a “Comfy Cuddler”. There are three styles of this item that represent a bunny, an elephant and a bear. The bear, item number 2878 has been submitted for this office for an examination. The bear is constructed from two polar fleece squares with satin trim. In the center of one of the squares is the partial figure of a stuffed bear consisting of a head and arms. This office considers the bear classifiable in the same HTS number as a full figured animal toy because when you raise the toy in the air the squares together with the top portion of the toy give the impression that the toy is a full figured animal. The sample will be returned, as requested.

The applicable subheading for the “Comfy Cuddlers” will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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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