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NY J81581




March 6, 2003

CLA-2-95:RR:NC:2:224 J81581

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Ms. Rosanna Villa
Prestige Toy Corp
140 Route 17 North
Suite 269
Paramus, NJ 07652

RE: The tariff classification of a stuffed snowman from China and Thailand.

Dear Ms. Villa:

In your letter dated January 24, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a stuffed toy snowman, style 5314. The toy has a plush exterior and is filled mostly with polyester fibers and a small amount of plastic pellets. The snowman’s chest is embroidered in red with the words: My First Christmas. The toy has an enclosed rattle and measures about 8 inches in height. The correct classification is in Chapter 95 of the HTS as stuffed toys representing non-human creatures. You have not requested the return of your sample.

The applicable subheading for the stuffed toy snowman, style 5314, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand 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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