The tariff classification of a stuffed animal toy from China.

NY C88543 June 5, 1998 CLA-2-95:RR:NC:2:224 C88543 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Michael K. Tomenga Neville, Peterson & Williams 1620 Eye Street, N.W. Suite 615 Washington, D.C. 20006 RE: The tariff classification of a stuffed animal toy from China. Dear Mr. Tomenga: In your letter dated June 1, 1998, you requested a tariff classification ruling on behalf of Simon Marketing, Inc. The article is a stuffed toy representing an animal, possibly a warthog. The toy is made entirely of textile materials including the polyester fiber stuffing material. It measures about five inches in length and 3« inches in height and is primarily brown in color with facial features. The sample will be returned at your request. It is our judgement that the subject animal will be used primarily as a plaything for the amusement of children. Accordingly, the applicable subheading for the stuffed animal toy will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for stuffed toys representing animals or non-human creatures and parts and accessories thereof. The duty rate will be free. This ruling is being issued under the provisions of Section 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 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division