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NY E89125




October 29, 1999

CLA-2-95:RR:NC:2:224 E89125

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Sandra Kobs
Kohl’s Department Stores
Corporate Offices
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of four Beanie frames from China.

Dear Ms. Kobs:

In your letter dated October 21, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on four items that you refer to as Beanie frames. There are four styles that represent four different animals. Style # SJ4495C represents a white bunny, style # SJ4495B depicts a yellow duck, style # SJ4495D is a bee version and style # SJ4495E represents a green frog. All styles are plush material on the outside except for the bunny that is made from a terry type material. They are all filled with textile stuffing and plastic pellets or beans. Although the items have a small plastic patch that serves as a picture frame sewn onto their fronts the articles are essentially toys. The picture frame on each is a secondary feature and does not change the classification of the items as toys. The samples will be returned, as requested.

The applicable subheading for the Beanie toys/frames 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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