The tariff classification of a character animal from China or Taiwan.

NY E81816 May 7, 1999 CLA-2-95:RR:NC:2:224 E81816 CATEGORY: Classification Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, New York 10004 RE: The tariff classification of a character animal from China or Taiwan. Dear Mr. Kamnitz: In your letter dated April 30, 1999, you requested a tariff classification ruling, on behalf of Crown Crafts, Inc., on a sample of a stuffed animal representation of the cartoon character “Scooby-Doo”. The sample figure’s shell or “skin” is made of brown polyester material with black spots and is filled with polyester fiber filler materials. The head, torso and appendages are designed and configured in such a manner to enable “Scooby-Doo” to lie flat on its stomach with its appendages spread out. Although the figure can be held and placed in other positions, this prone position is the principal position it is designed to occupy. The figure measures approximately 24 inches in length, 23 inches wide and only about 2 inches in height. The sample will be returned, as requested. The “Scooby-Doo” figure has no attached product card and there is no descriptive or marketing/advertizing literature included with your inquiry. However, based on its configuration and appearance, we believe this sample animal character depiction is another representation of the product line of trademarked “Pillow Buddies” described as stuffed animal shaped pillows. As you know, an issue related to these goods and which may apply to the good for which you are seeking classification is currently pending before the Court of International Trade (Play By Play Toys & Novelties, Inc. V. United States, Civil Action 96-02-00430). Accordingly, as directed by section 177.7(b) of the Customs Regulations (19 CFR 177(b)) this office is precluded from issuing a ruling with respect to the classification of this merchandise. Although we are prevented from issuing a ruling addressing this class of merchandise for the reasons stated above, your client can file a protest when entering the subject merchandise and request that the protest be held pending the result of the litigation. 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division