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NY G82948

November 20, 2000

CLA-2-95:RR:NC:SP:222 G82948


TARIFF NO.: 9505.10.2500; 9503.41.0010

Ms. Pilar Dorfman
E. Besler & Company
P. O. box 66361
Chicago, IL 60666-0361

RE: The tariff classification of stuffed fleece characters from China.

Dear Ms. Dorfman:

In your letter dated October 31, 2000, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

You have submitted three samples that are identified as Fuzzy Fleece Characters, item #E653-QEF. The characters are stuffed figures of Santa, Snowman and a Polar Bear. Each figure features a weighted bean bag bottom. They can be used as door stops or table top decorations. These articles are made of soft outer textile fabric and stuffed with polyfill material.

Santa is wearing the traditional red and white suit and hat. His hat is decorated with artificial pine twigs and holly berries. He holds a small teddy bear in his left hand. The snowman is wearing a hat that is decorated with artificial twigs and holly berries in the band. He is also wearing a scarf around his neck. The snowman is holding a small snowman in his left hand. The polar bear is wearing a hat and scarf and he is holding a small polar bear in his right hand. The hats and scarves worn by these characters are made of textile material.

The samples are returned as you requested.

The applicable subheading for the Santa and snowman will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for the polar bear 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 accessoriesstuffed 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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