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NY I80329

April 12, 2002

CLA-2-95:RR:NC:2:224 I80329


TARIFF NO.: 9503.49.0000

John deBoer
Wal  Mart Stores, Inc.
Wal-Mart Logistics
601 North Walton
Bentonville, AK 72716-0410

RE: The tariff classification of a dressed winter bear figure from China.

Dear Mr. deBoer:

In your letter dated March 26, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described in your ruling request as a dressed poly bear, style number Y26483AA. The bear is dressed in a green velvet coat that is trimmed with white fur for the season of winter. Although the bear is not a suitable plaything for children because of the poly resin material that is its predominant construction material, it will serve as a source of entertainment and amusement for an adult. It will be displayed in view of the adult to provide pleasure that is derived from the whimsical appearance of the bear dressed in winter attire. The bear will be classified in Chapter 95 of the HTSUSA as other toys representing animals. The sample will be returned, as requested.

The applicable subheading for the dressed poly bear, style number Y26483AA, will be 9503.49.0000, 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: Other.” 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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