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NY L80992




November 29, 2004

CLA-2-95:RR:NC:2:224 L80992

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of stuffed toys from China

Dear Mr. Stinson:

In your letter dated November 5, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is described as Sea Assortment pillows. The item is, in fact, an assortment of stuffed toys that represent sea creatures: a pink fish, a dolphin, a turtle, and a black and yellow fish. The aquatic creatures are brightly colored, whimsical, and huggable. The foregoing features are characteristic of merchandise sold and marketed as toys. The Sea Assortment, item #939811, will be classified in Chapter 95 of the HTS, as toys representing animals. The samples will be returned, as requested.

The applicable subheading for the Sea Assortment toys, item #939811, 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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