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NY I85942




September 27, 2002

CLA-2-63:RR:NC:TA:351 I85942

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, Ark. 72716-0410

RE: The tariff classification of an “Animal Print Frame” from China.

Dear Ms. Davenport:

In your letter dated September 6, 2002, you requested a tariff classification ruling. The sample is being returned as requested.

The sample submitted is a heart-shaped picture frame, style number V30733AA. It is made of polyester knit pile fabric panels. The panels are cut into a heart shape and sewn together. It is stuffed with polyester filling material. An oval shaped paperboard and pellets have been inserted at the base of the article for stability. Attached onto the top of the article are a textile ribbon and a stuffed teddy bear’s head and arms. A textile flower is attached onto one arm. The midsection of the front incorporates a plastic window, behind which a photo may be inserted through on opening provided for display. This item is design to be placed on a table or mantle.

You believe that the picture frame should be classifiable under subheading 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robot and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” This is not a toy. This is a novelty picture frame, not for amusement.

The applicable subheading for the “Animal Print Frame” will be 6307.90.9889, HTS, which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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