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NY F81068




December 27, 1999

CLA-2-95:RR:NC:2:224 F81068

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0050

Donald S. Simpson
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia ,PA 19153

RE: The tariff classification of a shirt for a toy animal from China.

Dear Mr. Simpson:

In your letter dated December 16, 1999, you requested a tariff classification ruling, on behalf of Collegiate Traditions, Inc., your client.

You are requesting the tariff classification on a shirt for a bean filled toy animal. The shirt is specifically designed to fit small bean filled animals, for instance: small toy dogs. The shirt would be considered an accessory for other toys representing animals in Chapter 95 of the HTSUS. The shirt would not be classified as an accessory for stuffed toys because the toy for which the shirt is intended is stuffed predominantly with plastic pellets or “beans”, not with traditional textile stuffing.

The applicable subheading for the shirt for a small toy animal will be 9503.49.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherParts and accessories.” 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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