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NY F82831




February 22, 2000

CLA-2-95:RR:NC:2:224 F82831

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Julie Gimm
BDP International Inc.
2721 Walker N.W.
Grand Rapids, MI 49504

RE: The tariff classification of stuffed butterflies from China.

Dear Ms. Gimm:

In your letter dated February 2, 2000, you requested a tariff classification ruling, on behalf of Meijer Inc., your client.

You are requesting the tariff classification on two styles of stuffed butterflies. The first style is identified as style 76010ME A and measures approximately18 inches at its widest part and the second style is called 76010ME B and measures about 22 inches at its widest point. Both styles are full bodied and three-dimensional sculptures of a butterfly. The stuffed butterflies are constructed of 100 percent polyester fabric exteriors and all are stuffed with a polyester fill. The samples will be returned, as requested.

Your letter states that the items will be marketed as “Pillow Pals”. Although the items may function secondarily as pillows, this office considers the butterflies to be toys in Chapter 95 of the HTS. The natural shape of a butterfly also happens to be a natural shape for a pillow, but the whimsical, comical design of these stuffed butterflies makes the toy classification appropriate. It is our position that the figures represented by your samples have no real function other than as toy playthings for the amusement of children or adults and they will be primarily used as such.

The applicable subheading for the stuffed butterflies will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed 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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