CLA-2-95:RR:NC:2:224 C89828

Louis S. Shoichet

Tompkins & Davidson, LLP

One Astor Plaza

1515 Broadway, 43rd Floor

New York, New York 10036-8901

RE: The tariff classification of four "Teletubbies" toys from China.

Dear Mr. Shoichet:

In your letter dated July 6, 1998, you requested a tariff classification ruling, on behalf of Avon Products, Inc., your client.

You are requesting the tariff classification on four toy figures, which are referred to as "Teletubbies" (from the television program of the same name). Each figure measures about 8 inches high and 3 inches wide (at its widest point), and is constructed of a textile plush exterior, arms that can be manipulated, a fully defined plastic face, and a permanently attached plastic key ring/hook. A zipper, approximately 2 3/4 inches long, in the back of the toy opens to an insignificant storage/coin compartment. Each item is fully stuffed except for the tiny cavity. It is obvious that the main appeal of this item is the play value of the "Teletubby" figure, and therefore the item would be properly classified as a toy. Samples will be returned, as requested.

The applicable subheading for the four "Teletubbies" toys will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys." 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 212-466-5475.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division