NY 815844: The tariff classification of "Doodle Pets" sets from China.

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 815844

                        October 18, 1995
                                
CLA-2-95:R:N7:224 815844  

CATEGORY:  Classification

TARIFF NO.: 9503.41.0010
  
Michele R. Markowitz
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10004

RE:  The tariff classification of "Doodle Pets" sets from China.

Dear Ms. Markowitz:

     In your letter dated October 11, 1995, you requested a
tariff classification ruling, on behalf of Tyco Toys, your
client.

     You are requesting the tariff classification of an item,
referred to in your ruling request as "Doodle Pets" sets.  These
sets, imported in their packages, consist of a stuffed cat or dog
and markers.  The markers are used to personalize and decorate
the stuffed animal.  Both the cat and dog toys have fabric
covered bodies, and are completely stuffed.  In addition, each
toy animal has plastic buttons for eyes, and triangular shaped
felt fabric pieces for their noses.  Each set includes a toy
animal and  two colored markers.  The articles are packaged
together for sale to the end user.  Thus, the "Doodle Pets"
package is a set for tariff classification purposes, and the
essential character of the set is the toy stuffed animal figure. 
Sample is being returned, as requested. 

     The applicable subheading for the "Doodle Pets" sets will be
9503.41.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for "Toys representing animals or non-human
creatures...and parts and accessories thereof: Stuffed toys and
parts and accessories thereof...Stuffed toys".  The rate of duty
will be Free.   

     This ruling is being issued under the provisions of Section
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 Thomas A. McKenna at
212-466-5475.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division