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NY 882678

March 9, 1993

CLA-2-95:S:N:N8:224 882678


TARIFF NO.: 9503.41.1000

Ms. Terrie Hanrahan
Hallmark Cards Inc.
25th and McGee
Kansas City, MO 64108

RE: The tariff classification of a "Mary Engelbreit Bear", item number 4000XPL4944, from China.

Dear Ms. Hanrahan:

In your letter dated February 2, 1993, you requested a tariff classification ruling.

The submitted sample is a textile representation of a bear measuring approximately 16 inches in height. The figure is composed of knit pile fabric with a plastic nose and eyes. A woven fabric clown type collar with an elasticized neck band is placed around the neck; a knit fabric clown type cap with a pompon on its end is sewn on the head. The figure is fully stuffed with textile material; the cap is partially stuffed. Your sample will be returned as requested.

You request information on the measurement of the item. Measurement of toy figures is determined by their construction. When imported in a fixed, unadjustable position, measurement is determined in its fixed standing, sitting or other position. When the figure or any appendage or attachment thereto is imported in an adjustable, non-rigid condition, measurement is determined by adjusting the figure, its appendage or attachment, to its normal upright, sitting, reclining or other position. The submitted figure is meant to be normally in a seated position with the attached cap partially folded down where it is not stuffed. The figure is measured in a seated position with the measurement including the cap up to the point the cap folds down. At the present time, however, the size of stuffed toy animal figures does not have any influence on its classification; a temporary suspension of duty for stuffed toy animal figures not having a spring mechanism and not exceeding 63.5 centimeters in either length, width or height expired on December 31, 1992.

The applicable subheading for the toy stuffed "Mary Engelbreit Bear" will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures, stuffed. The rate of duty will be 6.8 percent ad valorem. 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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