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NY K85698





May 17, 2004
CLA-2-95:RR:NC:SP:224 K85698

CATEGORY: CLASSIFICATION

TARIFF NO.: 4602.10.1800; 4819.40.0040; 9503.41.0000

Ms Alice Liu
Atico International USA, Inc.
PO Box 14368
Fort Lauderdale, FL 33302

RE: The tariff classification of Stuffed Toys from China

Dear Ms Liu:

In your letter dated April 27, 2004, you requested a tariff classification ruling.

You submitted descriptive literature, product photographs and samples with your request. The subject merchandise is two styles of stuffed animal toys. Item # C80J0437 is a 6 inch bear in a paper gift bag. Item # C80J1917 is a 10 inch mother animal with three babies (pups or kittens) in a maize basket. The animals are easily removed from the bag or basket for play.

For classification purposes these items are not considered as sets, and therefore each item is separately classified. The applicable subheading for the maize basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets and bags, whether or not lined, of vegetable plaiting materials. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the paper gift bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other sacks and bags, of paper. The rate of duty will be Free.

The applicable subheading for the stuffed animals 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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