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NY H86540




January 9, 2002

CLA-2-95:RR:NC:2:224 H86540

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Robert J. Leo
Meeks & Sheppard
330 Madison Avenue
39th Floor
New York, NY 10017

RE: The tariff classification of three toy bath-pillows from China.

Dear Mr. Leo:

In your letter dated December 20, 2001, you requested a tariff classification ruling, on behalf of Ginsey Industries, Inc., your client.

You are requesting the tariff classification on three toy bath-pillows; no style numbers are shown, however. The bath-pillows are constructed of a terry textile exterior fabric with a textile stuffing forming the interior of the pillows. The toy bath-pillows represent a full-figured duck, fish and frog, respectively. The items are amusing depictions of the animals that they represent and have play value both because of their whimsical appearance, as well as the tactile enjoyment that is invoked while handling the toy pillows. The three toy bath-pillows will be classified in chapter 95 as stuffed toys representing animals. The samples will be returned, as requested by your office.

The applicable subheading for the three toy bath-pillows 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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