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NY J87041




August 14, 2003

CLA-2-95:RR:NC:2:224 J87041

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Ms. Mary Butterline
Liss Global, Inc
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of 2 Table Sitter Spring Animals from China

Dear Ms. Butterline:

In your letter dated July 25, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as a 13 inch Table Sitter Spring Animal. The designated Liss item number is 934313. The item will be available in a frog version and a bee version. The frog is holding a butterfly net and the bee style is holding a basket of silk flowers. Although the Table Sitter Spring Animal is a decorative item, the intrinsically whimsical nature of the depiction of both the frog and the bee renders the product a toy for either an older child or an adult. The Table Sitter Frog and Bee will be classified in Chapter 95 of the HTS as other toys representing animals. The samples will be returned, as requested.

The applicable subheading for the Table Sitter Spring Animal, item # 934313, 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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