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NY F86854




May 12, 2000

CLA-2-95:RR:NC:2:224 F86854

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a fabric snowman from China.

Dear Ms. Aldinger:

In your letter dated May 3, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that you refer to in your ruling request as a “Fabric Snowman Doll”. The item is designated as Rite Aid item # 993952. The item is a full-bodied representation of a snowman. The snowman is wearing a hat and scarf, and carrying a teddy bear. The snowman has a carrot shaped nose, beads for eyes and a sewn on smile. The item is stuffed with polyester. The whimsical, comical nature of the item, and the amusement value of the product for both children and adults makes the classification in Chapter 95 of the HTS the appropriate one. The snowman will be classified as a stuffed toy representing a non-human creature.

The applicable subheading for the fabric snowman 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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