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NY 816584

December 6, 1995

CLA-2-95:RR:NC:FC: 225 816584


TARIFF NO.: 9503.90.0030; 9503.49.0020

Ms. Liz Smith
The Boyds Collection
P.O. Box 4385
Gettysburg, PA 17325-4385

RE: The tariff classification of toy bedding and a plush animal from China

Dear Ms. Smith:

In your letter dated November 2, 1995, received in this office on November 6, 1995, you requested a tariff classifi-cation ruling.

The samples submitted consist of a mini-quilt and plush bear. The mini-quilt is designed for your new line of "Quilt Patch Bears" and will exclusively be sold as an accessory to those bears. The plush bears have a textile stuffed head with a bean filled torso, arms and legs. The mini-quilts will range in size from approximately 4 1/2" X 6" up to, and including, 10" X 12". Proportionately sized to the "Quilt Patch Bears" collection, the mini-quilts are made of a cotton and/or cotton/polyester blend with a patchwork design. Each piece will be completely finished and have two fabric strips sewn to the back of the quilt for placement over the bear's hands. The samples are being returned as requested.

In your letter, you requested we address the issue of importing the mini-quilt both separately and when imported with the bean filled plush bear. Separately imported, the mini-quilt is considered to fall within the scope of "doll bedding" and therefore, is classifiable as a toy. When imported with the plush bear, the two articles qualify as a set for classification purposes with the essential character of the set imparted by the bear.

The applicable subheading for the mini-quilt when imported separately will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the bean filled bear and mini-quilt, when imported together as a set, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys not having a spring mechanism: other. 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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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