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NY I85378




August 23, 2002

CLA-2-95:RR:NC:2:224 I85378

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

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

RE: The tariff classification of a large chick with a smaller chick inside, item PP 255086, from China.

Dear Ms. Wierbicki:

In your letter dated August 15, 2002, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on an item that is identified as an “Easter Chick Bag with Chick Coin Purse”, PP 255086. The merchandise consists of two plush figures, both stuffed, three-dimensional, full-figured, whimsical representations of fuzzy, cuddly chicks. The larger chick measures approximately nine inches in height and the smaller chick measures about four inches in height. Their exteriors are constructed primarily of yellow polyester material, resembling chick fuzz with contrasting material used to accent the beak and feet. Each of the chicks includes a zippered pocket and is stuffed with polyester material. The larger chick incorporates a squeaking mechanism in its torso. The pockets are accessed by means of a zipper opening across the chicks’ spines, using the tail of the smaller chick as a zipper pull. The larger chick also incorporates a plush fabric handle attached to the zipper. In the opinion of this office, the article has a whimsical appearance, substantial use as a plaything and an amusing nature by virtue of the smaller toy chick fitting into the compartment of the larger toy chick. The foregoing features contribute to an overall play value that predominates over any use of the article as a functional storage purse, or as a coin purse. The proper classification is in Chapter 95 of the HTSUSA as stuffed toys representing animals. The samples will be returned, as requested.

The applicable subheading for the chick bag and coin purse 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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