The tariff classification of a "pet cuddler" from China.

NY B89182 September 8, 1997 CLA-2-95:RR:NC:2:224 B89182 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Louise Megale Patrick Powers Customs Brokers 27 Blake Avenue Lynbrook, NY 11563-2505 RE: The tariff classification of a "pet cuddler" from China. Dear Ms. Megale: This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : August 29, 1997 ON BEHALF OF : Hope Industries Inc. DESCRIPTION OF MERCHANDISE : The article is identified as a "pet cuddler", for children. The item is a stuffed representation of a cow. The exterior is a plush white and black material, and the interior is completely stuffed. The toy cow is specially shaped to fit comfortably in a child's hand. HTS PROVISION : Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys. 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 at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division