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NY J82341




March 27, 2003

CLA-2-95:RR:NC:2:224 J82341

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Mr. John Mattson
North Star World Trade Services
980 Lone Oak Road - Suite 160
Eagan, MN 55121

RE: The tariff classification of a Captain Lightening stuffed toy from China.

Dear Mr. Mattson:

In your letter dated March 18, 2003, you requested a tariff classification ruling, on behalf of Manhattan Toy ®, your client.

You are requesting the tariff classification on an item that is described as a Captain Lightening stuffed toy; there is no style number designated for this product. The toy measures approximately 28 inches in height and has movable arms and legs. Because the character that the toy represents is a creature possessed with super human powers, the toy will be classified in Chapter 95 as a stuffed toy representing a non-human creature. The sample will be returned, as requested by your office.

The applicable subheading for the Captain Lightening 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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