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NY F88296

June 14, 2000

CLA-2-95:RR:NC:2:224 F88296

TARIFF NO.: 9503.49.0025

Lori Murphy
U S J H I Corp.
8612 Fairway Place
Middleton, WI 53562

RE: The tariff classification of a plush bear toy from China.

Dear Ms. Murphy:

In your letter dated June 1, 2000, you requested a tariff classification ruling, on behalf of Fanny’s Play House, your client.

You are requesting the tariff classification on an item that is described as a plush bear toy. The product is a stuffed bear’s head, stuffed bear’s arms and an attached piece of fabric that resembles blanket fabric. The blanket fabric attachment is constructed to look just like a nightgown with a satin heart applique and a sewn-on bow at its neck. The fabric content of the outer portion of the bear is 100% polyester fleece material and 100% polyester satin material. The stuffing of the bear’s head and arms is 100% polyester fiber filling. The nightgown like attachment gives the bear the appearance of being a full figured bear toy.

The applicable subheading for the plush toy bear will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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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