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NY H89763

April 12, 2002

CLA-2-95:RR:NC:2:224 H89763


TARIFF NO.: 9503.41.0000; 4901.99.0092

Karen Norling
Princess Soft Toys, Inc.
7664 West 78th Street
Minneapolis, MN 55439-2518

RE: The tariff classification of a bear and a book in a vinyl bag from China.

Dear Ms. Norling:

In your letter dated March 22, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is comprised of three components: a toy bear, a book and a clear vinyl bag. The bear is considered a toy for the purposes of the HTSUSA, while the book is considered printed matter for the purposes of the HTSUSA. The bag, a clear vinyl carrying case cannot be classified at this time because your request states that it may be a different size when imported. The nature of the chapter in which the bag may be classified dictates that the item classified match exactly the one being imported. The bear and the book will be the same classification as stated in this ruling, regardless of size. The bear is a plush bear that is stuffed predominantly with textile stuffing. The book is designed for very young children and is constructed of cardboard pages. You have not requested the return of your samples. Please note: if the vinyl bag is specially shaped and fitted to contain the bear and the book, it may be considered packing, and as such will not be separately classified in the HTSUSA. However, you should resubmit the bag for a binding classification ruling.

The applicable subheading for the stuffed toy bear will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the children’s book will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: OtherOther: Containing 5 or more pages each, but not more than 48 pages each (excluding covers).” 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 646-733-3025.


Robert B. Swierupski

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