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NY F88522

June 29, 2000

CLA-2-95:RR:NC:2:224 F88522


TARIFF NO.: 9503.41.0010

Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a stuffed bear on a wooden swing from China.

Dear Mr. Hoffacker:

In your letter dated June 9, 2000, you requested a tariff classification ruling, on behalf of Consolidated Stores, Inc., your client.

You are requesting the tariff classification on an item that is identified in your ruling request as item number 200100, Valentine Bear on Swing. The item consists of a stuffed bear toy that sits on a wooden swing. There are two versions: a male version of the toy (wearing a vest) and a female version (wearing a dress). A sample of the item has not been submitted with the ruling request, but two color photographs were enclosed, in lieu of a sample.

Since the item consists of two parts that are classified in two different subheadings of the HTS, are put up together to meet a particular need and are suitable for sale directly to users without re-packing, it will be classified as a set. The essential character of the set is imparted to the set by the stuffed bear portion of the item therefore the entire item is classified as a stuffed toy.

The applicable subheading for the stuffed toy bear on a wooden swing will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed 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 212-637-7015.


Robert B. Swierupski

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