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NY C89711


July 14, 1998

CLA-2-95:RR:NC:2:224 C89711

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

David M. Rickert

E. Besler & Company

115 Martin Lane

Elk Grove Village, Illinois 60007-1309

RE: The tariff classification of a stuffed bear and pillow set from Taiwan.

Dear Mr. Rickert:

In your letter dated June 25, 1998, you requested a tariff classification ruling, on behalf of LTD Commodities Inc., your client.

You are requesting the tariff classification on an item referred to as a "MBP Musical Christmas Bear and Pillow". The two piece set includes a musical bear approximately 21 inches in height, and a pillow which is about 19 inches long and 15 inches wide. The cuddly bear comes out of his pillow for play, or the bear stays in the pillow while it slumbers. When you press the bear's paw, it plays the Christmas song, "Silent Night". The stuffed bear and pillow (which has a pouch to hold the bear) are color coordinated and are packaged together for sale to the end user. In addition, the item (the bear and pillow) functions primarily as a source of amusement, and is marketed as such. Thus, the "MBP Musical Christmas Bear and Pillow" is a set for tariff classification purposes,and the essential character of the set is the stuffed musical bear. Samples will be returned, as requested.

The applicable subheading for the Musical Bear and Pillow will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...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 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.

Sincerely,


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