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NY J89018




October 17, 2003

CLA-2-95:RR:NC:2:224 J89018

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Mr. Bernard D. Liberati
Morris Friedman & Co.
325 Chestnut Street
Suite 415
Philadelphia, PA 19106-3883

RE: The tariff classification of 2 stuffed animal toys from China

Dear Mr. Liberati:

In your letter dated October 2, 2003, you requested a tariff classification ruling, on behalf of Deb Shops, Inc., your client.

You are requesting the tariff classification on 2 stuffed toys representing animals. The first, T-9488, is a depiction of a baby giraffe (Giraffete) and the second, T-9499, is a representation of a colorful butterfly (Caterpillar). The items are tactile, amusing depictions of the animals that they represent. The correct classification will be in Chapter 95 of the HTS, as stuffed toys representing animals. You have not requested the return of your samples.

The applicable subheading for the 2 stuffed toys: Giraffette, T-9488 and Caterpillar, T-9499, 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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