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July 8, 1999

CLA-2-95:RR:NC:2:224 E83919


TARIFF NO.: 9503.41.0060

Thomas J. O’Donnell
O’Donnell & Williams
20 North Wacker Drive
Suite 1416
Chicago, Illinois 60606

RE: The tariff classification of mittens and a mitten tree for toy bears from China.

Dear Mr. O’Donnell:

In your letter dated june 24, 1999, you requested a tariff classification ruling, on behalf of Boyds Collection, Ltd., your client.

The submitted samples consist of mittens for stuffed toy bears and a metal tree, shaped like a Christmas tree, which serves as a mitten holder. The Boyds Collection, Ltd. imports stuffed bears (as well as other items), and the mitten tree with mittens is one of many accessory items produced for the stuffed bears. These accessory items are known as “Bear Necessities”. The mittens are made to fit on the paws of the stuffed bears and the mitten tree, which measures about 10 inches in height, is made to hold four pairs of these bear mittens. The attached literature on the instant items demonstrates that the mitten trees and mittens add to the effectiveness of and are specifically designed to serve the stuffed bears from The Boyds Collection. Furthermore, they are produced, advertized and sold for a singular use with the Boyds Bears. Therefore, the proper HTS classification is as accessories to stuffed toys.

The applicable subheading for the mittens and mitten trees for stuffed bears will be 9503.41.0060, 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...Parts and accessories.” 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 212-637-7015.


Robert B. Swierupski

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