CLA-2-95:RR:NC:2:224 C80032

Louise Megale
Patrick Powers Customs Brokers
27 Blake Avenue
Lynbrook, New York 11563-2505

RE: The tariff classification of "Stick By Me" stuffed pet from China.

Dear Ms. Megale:

In your letter dated September 24, 1997, you requested a tariff classification ruling, on behalf of Hope Industries Inc., the importer.

You are requesting the tariff classification on an item which is referred to as a "Stick By Me" plush pet, in this case, a toy monkey. The toy is a stuffed representation of a monkey which measures about 4 inches in height. The toy has a velcro patch in the back which enables it to stick to clothing, backpacks, and other items. The poseable arms have a patch of velcro attached to each of them. The monkey is packaged with two banana patches which are used in conjunction with the toy pet.

The applicable subheading for the "Stick By Me" plush pet monkey with the banana patches will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division