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NY I82402

June 11, 2002

CLA-2-95:RR:NC:2:222 I82402


TARIFF NO.: 9503.41.0010; 9505.10.2500

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

RE: The tariff classification of a toy bear, toy snowmen and a giant Christmas bear with wooden base from China.

Dear Mr. Hoffacker:

In your letter dated May 1, 2002, you requested a tariff classification ruling, on behalf of Big Lots Stores, Inc., your client.

You are requesting the tariff classification on two item numbers: 1634 and BL302. The first is designated as item # 1634 and is manufactured in four different styles: three snowmen and one bear. The toys are dressed in winter clothes in bright colors with an article in each hand (a Christmas tree, a gift, etc.). Each of the styles measures ten inches in height, and all are plush stuffed toys that will be classified in Chapter 95 of the HTSUSA as stuffed toys representing animals and non-human creatures. Color photos were submitted, in lieu of samples.

The second item number is BL302, a thirty-six inch giant standing Christmas bear on a wooden base. One version is a white polar bear, and the second version is a brown bear. The bears are each holding a bag of presents and evergreen branches. Each bear is wearing a Santa cap, red bow and an evergreen collar with pinecones. The bears are purely decorative articles that will be displayed for the Christmas season, and as such will be classified in Chapter 95 of the HTSUSA, as Christmas ornaments. Color photos were provided, instead of samples.

The applicable subheading for the stuffed snowmen and bear, item 1634, will be 9503.41.0000, 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 thereof.” The rate of duty will be free.

The applicable subheading for the two giant Christmas bears, item BL302, will be 9505.10.2500, Harmonized tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articlesparts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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