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NY J84197

June 10, 2003

CLA-2-95:RR:NC:2:224 J84197


TARIFF NO.: 9503.41.0000

Mr. Joseph Stinson
Liss Global, Inc
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a XTP Diary Bear from China.

Dear Mr. Stinson:

In your letter dated May 25, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a XTP Diary Bear, designated as Liss item number 932588. The bear is a plush stuffed toy with a ruffle around the bear’s neck. The bear is in a sitting position and is holding in its hands a pouch that is embroidered with the words: “My Diary”. The permanently sewn-on pouch contains a mini diary with a lock and key. Your sample will be returned, as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

This office considers the XTP Diary Bear, item # 932588, to be a composite good for tariff classification purposes, with the essential character imparted by the plush bear portion of the composite good. The composite goods will be classified in Chapter 95 of the HTS as stuffed toys representing animals.

The applicable subheading for the XTP Diary Bear, item # 932588, will be 9503.41.0000, 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. 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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