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NY J80764




February 14, 2003

CLA-2-95:RR:NC:2:224 J80764

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. William J. Maloney
Rode & Qualey
Attorneys At Law
55 West 39th Street
New York, N.Y. 10018

RE: The tariff classification of toy animal rugs from China.

Dear Mr. Maloney:

In your letter dated February 6, 2003, you requested a tariff classification ruling, on behalf of Gund, Inc., your client.

You are requesting the tariff classification on a product that is described as toy animal rugs: a yellow bear, a tan dog and a brown bear. The yellow bear is designated as # 18301, the tan dog is called Puddles Cuddles, # 17350 and the brown bear is called Kimble Cuddles, # 18300. The three versions are plush, reasonably full-figured depictions of animals with stuffed heads. The bodies of the animals are filled with man-made fiber wadding material, however they are not considered stuffed because of their relatively flat nature. The articles are whimsical in appearance and are designed for both cuddling and for playing with by a child. The toy animal rugs will be classified in Chapter 95 of the HTS as other toys representing animals. The samples will be returned, as requested by your office.

The applicable subheading for the toy animal rugs (#’s: 18301, 17350 and 18300) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. 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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