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NY L86796




August 5, 2005

CLA-2-95:RR:NC:2:224 L86796

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 3301

RE: The tariff classification of an animal toy bank from China

Dear Mr. Crago:

In your letter dated July 25, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as an animal bank that is composed of a plastic body covered with plush on the outside surface. The product is designated as item number C078JA01245. The bank is a whimsical depiction of an elephant, and although it is a functional bank, the primary purpose of the article is to amuse a child or an adult. The proper classification will be in Chapter 95 of the HTS, as a toy representing an animal. The sample will be returned, as requested by your office.

The applicable subheading for the toy elephant bank, item #C078JA01245, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand 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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