The tariff classification of "Creatures of Delight" toy figures from Sri Lanka or China.

NY 894504 March 2, 1994 CLA-2-95:S:N:N8:224 894504 CATEGORY: Classification TARIFF NO.: 9503.41.1000 Ms. Linda Lauro Commonwealth Toy & Novelty Co., Inc. 45 West 25th Street New York, NY 10010 RE: The tariff classification of "Creatures of Delight" toy figures from Sri Lanka or China. Dear Ms. Lauro: 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 : January 28, 1994 DESCRIPTION OF MERCHANDISE : The two submitted samples are non human toy creatures measuring approximately 6 1/2 inches in height. The figures are composed of latex with textile hair and are significantly stuffed with polyester material. The items have four limbs and non-human facial features; they will be produced in three different sizes. 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 9503.41.1000, HTS, which are products of Sri Lanka are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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