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NY J80776





February 12, 2003

CLA-2-95:RR:NC:2:224 J80776

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. Brian White
Williams-Sonoma, Inc.
Customs Compliance
151 Union Street, 7th Floor
San Francisco, CA 94111

RE: The tariff classification of an Alligator Pillow Pal from China.

Dear Mr. White:

In your letter dated January 31, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as an Alligator Pillow Pal. The item is approximately 25 inches x 21 inches and is made of 100 % woven acrylic fabric with 100 % polyester fill. There are four different animals that will be produced in the same dimensions and the same material construction. The article is a reasonably three-dimensional, amusing representation of an animal, and although it would not qualify as a stuffed animal, the proper classification will be in Chapter 95 of the HTS as other toys that represent animals. The sample will be returned, as requested by your office.

The applicable subheading for the Alligator Pillow Pal 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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