CLA-2-95:S:N:N8:224 881336

Ms. Barbara Welley
Appluase, Inc.
6101 Varied Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a "wrist purse"toy animal figure from Indonesia or the Philippines.

Dear Ms. Welley:

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 : December 16, 1992

DESCRIPTION OF MERCHANDISE : The submitted sample is a textile representation of a character fromt he television show "Sesame Street". The non- human creature measures approximately four inches in height and is composed of knit pile fabric with plastic eyes. The figure is fully stuffed with textile material woven fabric is added to the back of the figure forming a small pouch secured by a hook and loop type closure. An elasicized strap is sewn on the figure, permitting attachment to a child's wrist. The space formed by the pouch is minimal; the item is considered a stuffed toy creature for tarifff classification purposes.

HTS PROVISION : Toys representing animals or non-human creatures, stuffed.

HTS SUBHEADING : 9503.41.1000

RATE OF DUTY : 6.8 percent ad valorem

DUTY CONCESSION : Articles classifiable under subheading *, HTS, which are products of *, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

OTHER : The sample(s) will be returned as requested.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport