NY 865556: The tariff classification of a "Mother's Day Plush" fromChina and Taiwan.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   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