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NY C80414

October 24, 1997

CLA-2-95:RR:NC:2:224 C80414


TARIFF NO.: 6912.00.4400; 9503.41.0010

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

RE: The tariff classification of a teddy bear in a mug from China.

Dear Ms. Aldinger:

In your letter dated October 01, 1997, you requested a tariff classification ruling.

You are requesting the tariff classification of an item which is referred to as a "Christmas Bear In Mug", item number 972448. The item is a plush stuffed bear (which measures six inches) in a 12 oz. stoneware mug. There are six different designs of bears and mugs. The components of this product are normally sold independently of each other. There is a market for both the toy and the mug as separate articles of commerce. The two components would therefore be classified separately.

The applicable subheading for the stuffed bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys." The rate of duty will be free.

The applicable subheading for the stoneware mug will be 6912.00.4400, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other ceramic tableware...other than of porcelain or china: mugs and other steins." The rate of duty will be 11.4 percent ad valorem.

This ruling is being issued under the provisions of Part 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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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