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NY J86527

July 3, 2003

CLA-2-95:RR:NC:2:224 J86527


TARIFF NO.: 9503.41.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of stuffed bears from China.

Dear Ms. Aldinger:

In your letter dated June 26, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is referred to as “Soft Scent-Sations™ Teddy Bear Collectibles”. The designated item # is 933594 for the polyester fabric toy bears that are stuffed with polyester fibers and dipped in scented wax. The bears will be imported in 4 assorted styles described as follows: a Rose Scented Speckled Bear in a lace shawl with a plastic cameo, a Lavender Scented Panda Bear with a red gingham bow at its neck and a button on its chest, a Lavender Scented Brown Bear wearing a plaid scarf around the neck and a Rose Scented Fuzzy Bear with a red paisley bow at its neck. The whimsical nature of the bears renders them to be objects of amusement, especially for adults. The proper classification will be in Chapter 95 of the HTS as stuffed toys representing animals. The samples will be returned, as requested by your office.

The applicable subheading for the “Soft Scent-Sations™ Teddy Bear Collectibles”, item # 933594, 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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