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NY I85494

August 28, 2002

CLA-2-63:RR:NC:TA:351 I85494


TARIFF NO.: 6307.90.9889

Ms. Jenny Davenport
Wal Mart Stores, Inc.
Mail Stop # 0410-L – 32
601 N. Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of two decorative “Teddy with Boxes” from China.

Dear Ms. Davenport:

In your letter dated August 15, 2002, you requested a tariff classification ruling.

Two representative samples were submitted which were identified under one style number, V29132PAA.

Each item consists of a plush teddy bear measuring about 7 inches in height which is holding a decorative heart shaped trinket box that has been stitched at all four paws. These boxes are designed to have various items placed therein. The bears themselves are stuffed and covered with a plush pile material and the trinket boxes are formed of cardboard with woven materials forming their outer and/or inner coverings. One of the hearts is embellished with spangles along the top cover while the other contains a floral embroidery running along the top. You state in your correspondence that these products are made of 50% acrylic, 30% knitted fabric, 10% polyester fiber and 10% accessories, by weight.

It is noted that neither of these articles is deemed to be exclusive to the holiday of Valentines Day, i.e., they are given as gifts with the respective trinket boxes used all year round. Hence, no consideration can be given to your proposed classification in tariff subheading 9505.90.6000 which provides for Festive articles.

The applicable subheading for the two items will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up articles Other. The rate of duty will be 7 percent ad valorem.

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 Mitch Bayer at 646-733-3102.


Robert B. Swierupski

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