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NY I84967




August 23, 2002

CLA-2-95:RR:NC:2:224 I84967

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th street
New York, NY 10018

RE: The tariff classification of a toy stuffed pig from Korea.

Dear Ms. Kelly-Kobayashi:

In your letter dated August 8, 2002, you requested a tariff classification ruling, on behalf of Gund, Inc., your client

You are requesting the tariff classification on an item that is described as a stuffed toy pig named Olivia. The stuffed representation of a pig measures approximately 14 inches in height and is dressed in a white and red dress with black and white striped tights. On the back of the toy beneath the collar of the dress is a zippered pocket. There is also a velvet strap attached to the pig that enables a child to carry the toy around his/her neck while cuddling the toy. The stuffed toy named Olivia will be classified in Chapter 95 of the HTSUSA as stuffed toys representing animals because the product’s playful quality clearly predominates over its functionality. The zipper pocket in no way detracts from the intrinsic play value of the product. The sample will be returned, as requested.

The applicable subheading for the stuffed toy pig named Olivia 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 or monsters) and of 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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