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NY H88340




March 5, 2002

CLA-2-95:RR:NC:2:224 H88340

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Joanne Balice
CBI Distributing Corp.
Claire’s Accessories
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of a stuffed toy cat, style 79559 from China.

Dear Ms. Balice:

In your letter dated February 20, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a stuffed toy cat that may also be used as a doorknob ornament. The toy cat has a plush torso that is stuffed with textile material. The hands and feet are constructed of plush material attached to braided rope-like fabric that represents the arms and legs of the female cat. The cat is wearing a plastic material hula skirt and a flower necklace around the neck. The toy has embroidered letters on both sides in the chest area of the cat. One side reads “Hula Babe is in”, while the other side reads “Hula Babe is out”. Although the product functions as a door hanger, it is primarily viewed as a source of amusement because of its whimsical appearance. In addition, the Hula Babe cat may be manipulated and played with in the manner of a stuffed toy. The Hula Babe cat is classifiable in Chapter 95 of the HTSUSA as a stuffed toy.

The applicable subheading for the stuffed toy cat, style 79559, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (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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