The tariff classification of a toy cow from China and a toy hippo from Spain.

NY C81443 November 14, 1997 CLA-2-95:RR:NC:2:224 C81443 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Michael Herman Touchdown Toys Inc. 4531 Melissa Way Birmingham, Alabama 35243 RE: The tariff classification of a toy cow from China and a toy hippo from Spain. Dear Mr. Herman: In your letter dated November 3, 1997, you requested a tariff classification ruling. You are requesting the tariff classification on two squeeze toys made of vinyl. One is a milk cow, while the other is an aerobic hippo. These samples are representative of a line of toys which depict various animals, including dogs, elephants, turtles, and tigers. The toys will be marketed as toys for dogs, children and adults. Samples will be returned, as requested. The applicable subheading for the animal squeeze toys will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...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 Tom McKenna at 212-466-5475. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division