CLA-2-95:RR:NC:FC:224 A85196

Glade A. Wisler
Harker Creek Products
2831 Mt. Hope Rd.
Dodgeville WI 53533

RE: The tariff classification of a stuffed toy from China.

Dear Ms. Wisler:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : June 17, 1996

DESCRIPTION OF MERCHANDISE : Merchandise described as a stuffed toy for children that also serves as a head and neck support pillow. The article will depict likeness of a bear and sheep with cartoon-like appearance. Article considered principally used as a toy plaything.

HTS PROVISION : Toys representing animals or non- human creatures...: stuffed toys and parts and accessories thereof.

HTS SUBHEADING : 9503.41.0010

RATE OF DUTY : Free

A copy of this 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,

Roger J. Silvestri
Director
National Commodity
Specialist Division