The tariff classification of a "Mother's Day Plush" fromChina and Taiwan.

NY 865556 AUG 09 1991 CLA-2-63:S:N:N3G:345 865556 CATEGORY: Classification TARIFF NO.: 6307.90.9490 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, NY 10004 RE: The tariff classification of a "Mother's Day Plush" from China and Taiwan. Dear Mr. Eisen: In your letter dated July 26, on behalf of Avon Products, Inc., New York, New York, you requested a tariff classification ruling. The sample submitted is a "Mother's Day Plush," item PP 99880. It is composed of 65 percent polyester and 35 percent cotton woven fabric in the form of a cat. The article is stuffed with polyester filling. The neck is decorated with a ruffle, ribbon bow and a rosette. Sewn into the lower left corner is a pre-programmed musical chip which plays a tune when compressed. The sample is being returned as requested. The applicable subheading for the "Mother's Day Plush" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other, other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). 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