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NY A83025

April 30, 1996

CLA-2-95:RR:NC:FC:224 A83025


TARIFF NO.: 9503.41.0010

Johanne Baker
Odem International Inc.
9334, Lajeunesse
Montreal, Que.
Canada H2M 1S4

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a toy bear from Canada; Article 509

Dear Ms. Baker:

In your letter dated April 18, 1996, you requested a ruling on the status of toy stuffed bears from Canada under the NAFTA.

You have indicated that partially finished stuffed bears which you describe as naked bears with nose and eyes are imported into Canada from China under the tariff classification of number 9503.4100. Pictures indicate that the finished bears are plush stuffed toys used for the amusement of children and adults. In Canada, your operations consist of adding certain features to the toy bears including a wood pot, glue, honey server and bees.

The applicable tariff provision for the toys stuffed bears will be 9503.41.0010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys." The general rate of duty will be free. The merchandise does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/95.4, HTSUSA.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 Tom McKenna at 212-466-5475.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.


Roger J. Silvestri

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