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NY J87056




August 14, 2003

CLA-2-95:RR:NC:2:224 J87056

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

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

RE: The tariff classification of Two 25 inch Standing Frogs 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 25 inch Standing Frog. The designated Liss item number is 934314. The item will be available in a female version and a male version. The article’s clothing distinguishes the gender: overalls and a gingham shirt for the male and a dress with a lace collar for the female. Although the Standing Frog is a decorative item, the intrinsically whimsical nature of the depiction of a frog renders the product an adult toy. The Standing Frog 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 Standing Frog, item # 934314, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. 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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