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NY J85643




June 16, 2003

CLA-2-95:RR:NC:2:224 J85643

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York NY 10018

RE: The tariff classification of plush insect toys from China.

Dear Mr. Maloney:

In your letter dated June 5, 2003, you requested a tariff classification ruling, on behalf of Gund, Inc. your client.

You are requesting the tariff classification on plush toy insects: styles 18746E (submitted), 18746A, 18746B, 18746C, 18746D and 18746F. The submitted sample is a butterfly, style 18746A is a bee, and all of the others are representations of butterflies in various colors and designs. The items are full-figured depictions of flying insects that are whimsical in nature. The exterior surfaces are constructed of man-made fibers and each of the toys is stuffed with polyester material. The correct classification for the insect plush toys will be in Chapter 95 of the HTS as stuffed toys representing animals or other non-human creatures. The sample will be returned, as requested.

The applicable subheading for the plush toy insects, styles 18746A, 18746B, 18746C, 18746D, 18746E and 18746F will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and 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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