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NY J82042




March 21, 2003

CLA-2-95:RR:NC:2:224 J82042

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Mr. Roger J. Crain
CSS, Inc
11901 Reynolds Ave.
Potomac, MD 20854-3334

RE: The tariff classification of a Spongebob Squarepants stuffed toy from Indonesia.

Dear Mr. Crain:

In your letter dated March 13, 2003, you requested a tariff classification ruling, on behalf of Payless Shoe Source, your client.

You are requesting the tariff classification on an item that is described as a Spongebob Squarepants stuffed toy that measures 10 inches in height. The entire toy is stuffed, including Bob’s little stick legs and arms. The toy is fitted with two straps that enable a small child to carry on his/her back. There is a small zipper pouch on the product’s back that measures only 7 inches wide and 6 inches deep. The pouch is too small for anything other than small flat “treasures”. The stuffing renders it impossible for the user to carry anything substantial. The article is primarily an object of amusement, and as such will be classified in Chapter 95 of the HTS as a stuffed toy representing a non-human creature. The sample will be returned, as requested by your office.

The applicable subheading for the Spongebob Squarepants stuffed toy 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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