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NY G85212

December 27, 2000

CLA-2-95:RR:NC:2:224 G85212


TARIFF NO.: 9503.41.0010

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

RE: The tariff classification of stuffed jointed toy bears from China.

Dear Mr. Hoffacker:

In your letter dated December 5, 2000, you requested a tariff classification ruling, on behalf of Consolidated Stores, Inc., your client.

You are requesting the tariff classification of toy bears that are stuffed, with jointed limbs. There are two item numbers shown in the ruling request as follows: M322 and M323. The difference in the item numbers is the costume in which each stuffed bear is dressed. As per the illustrations, one bear is dressed for a jungle safari while the other bear is dressed as a farmer. Both items would be considered stuffed toys and the clothing and wooden stands would be accessories, for classification purposes. The bear, item number M322 and item number M323, would be classified in Chapter 95 of the HTS as a stuffed bear with accessories. Colored illustrations were submitted in lieu of samples.

The applicable subheading for the stuffed jointed toy bears will be 9503.41.0010, 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...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 212-637-7015.


Robert B. Swierupski

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