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NY H85814




December 5, 2001

CLA-2-95:RR:NC:2:224 H85814

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a lavender-filled toy rabbit from China.

Dear Ms. Wierbicki:

In your letter dated November 28, 2001, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on a lavender-filled toy rabbit that is designated as article number PP 232501. The merchandise at issue is a three-dimensional, full-figured representation of a bunny rabbit. The stuffed toy bunny rabbit is 6 ½ inches tall when in a sitting position and the toy is designed with legs that extend about 3 ½ inches. The toy is constructed of an outer shell of polyester terry fabric and is stuffed predominantly with textile material and a very small amount of dried lavender. The rabbit is properly classified as a stuffed toy in chapter 95 of the HTS because of its whimsical, humorous appearance. The sample will be returned, as requested by your office.

The applicable subheading for the lavender-filled toy rabbit, article number PP 232501, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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