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NY F80750




December 16, 1999

CLA-2-95:RR:NC:2:224 F80750

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Joel K. Simon
Serko & Simon
One World Trade Center - Suite 3371
New York NY 10048

RE: The tariff classification of toy "Fluttering Friends" from China.

Dear Mr. Simon:

In your letter of December 2, 1999, you requested a tariff classification ruling on behalf of Russ Berrie Corp.

The subject items, known as "Fluttering Friends," will be produced as an assortment of insect characters that are three-dimensional representations of butterflies, dragonflies and bees. They are stated to be constructed of a shell of knit polyester that has been stuffed with polyester fiber material. They have pearl-tipped antennae and black wire appendages that simulate legs. Their facial features are composed of glued-on plastic eyes and sewn-on human-like smiles. Affixed to the rear of the bodies are two sets of wire wings covered with colorful knit polyester fabric sprinkled with glitter. A nylon string with a plastic ring will be attached to each of the bodies, which enables the item to be hung. The samples are being returned to you as requested.

The Explanatory Notes to chapter 95, Harmonized Tariff Schedule of the United States (HTSUS) state that the chapter covers toys of all kinds, whether designed for the amusement of children or adults. Heading 9503 of the HTSUS is intended to cover toys that represent non-human creatures. After examining samples of the subject merchandise and associated marketing descriptions, we have concluded that the "Fluttering Friends" figures with their whimsical and entertaining appearance appeal to children or young adults as amusing diversions. Their role as fanciful or imaginary "playmates" classifies them as toys in heading 9503 of the HTSUS.

The applicable subheading for the product line of "Fluttering Friends" will be 9503.41.0010, HTSUS, which provides for stuffed toys representing animals or non-human creatures. The duty rate will be free.

In the ruling request you state that the country of origin marking of the “Fluttering Friends” items will be accomplished by means of a folded over gummed paper label that will be securely attached to one of the wire “legs” of each insect character. This office believes that this method of marking would be acceptable for this type of merchandise because of the delicate construction of the items.

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, National Commodity Specialist Division

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