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NY 814335

September 12, 1995

CLA-2-95:S:N:N7:224 814335


TARIFF NO.: 9503.41.0010

Lori Aldinger
Rite Aid Corp.
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a stuffed bear from China.

Dear Ms. Aldinger:

In your letter dated September 2, 1995, you requested a tariff classification ruling.

You are requesting the tariff classification of a toy bear, Rite Aid item number 960013. The item, referred to in the ruling request as a "Plush Valentine Bear with Bow Tie", will be merchandised and sold during the 1996 Valentine season. The bear, which is completely stuffed, is approximately twelve inches in height. The plush bear has "I Love You" and hearts stenciled on the left foot, and also has hearts stenciled on the right foot. In addition, the bear is wearing a red velvet bow tie, trimmed with gold satin fabric, around its neck.

The applicable subheading for the toy bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof: Toys representing animals or non-human creatures(for example, robots and monsters) 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 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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