CLA-2-95:RR:NC:FC:224 A85344

Peter Weinrauch

Import Commodity Group Ltd.

Hook Creek Blvd & 145th Ave.

Bldg. A5

Valley Stream, NY 11582

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

Dear Mr. Weinrauch:

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 29, 1996

ON BEHALF OF : Impact Imports

DESCRIPTION OF

MERCHANDISE : 75% cotton, 25% polyester, 100% polyester fill toy rattles. Item No. 28316 is in the shape of a cow and item No. 28816 is in the shape of a cartoon creature. The samples will be returned at your request.

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