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NY 883567

April 2, 1993
CLA-2-95:S:N:N8:224 883567


TARIFF NO.: 9503.41.1000

Mr. Steve Enderson
W. J. Byrnes & Co.
P. O. Box 280205
San Francisco, CA 94128

RE: The tariff classification of a "Plant Holder Bear" toy animal figure with a planter from China.

Dear Mr. Enderson:

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 : February 25, 1993

ON BEHALF OF : Plush Creations, Inc.

MERCHANDISE : The submitted sample is a textile representation of a bear measuring approximately eight inches in height.
The figure is composed of plush knit fabric with a plastic nose and eyes and is fully stuffed with textile material. A smaller stuffed bear figure of the same construction is stitched to the larger figure. A circular plant holder composed of plush knit fabric lined with plastic, measuring approximately 4 inches in height and 4 1/2 inches in diameter, is affixed to the larger bear figure by means of hook and loop type material. The unit will also be made with a plant holder stitched to the figure. Both types of units are considered composite goods with the essential character being the stuffed toy figure and the toy figure- planter articles, whether permanently stitched or not, are considered toy figures for tariff classification purposes.

HTS PROVISION : Toys representing animals or non-human creatures, stuffed.

HTS SUBHEADING : 9503.41.1000

RATE OF DUTY : 6.8 percent ad valorem

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.


Jean F. Maguire
Area Director

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