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NY M86051

August 29, 2006

CLA-2-95:RR:NC:SP:225 M86051


TARIFF NO.: 9503.70.0000; 9503.41.0000; 4202.92.9060

Ms. Rhonda L. Granet
Colorbok Inc.
2716 Baker Road
Dexter, MI 48130

RE: The tariff classification of a “Build-A-Bear Kit” and a “Build-A-Bear Skirt & Top Outfit” from China.

Dear Ms. Granet:

In your letter dated August 15, 2006, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request:

Item 42280, “Build-A-Bear Kit”, is a toy craft kit that consists of 1 pre-cut ready-to-sew teddy bear textile front and back, 6 yards of embroidery floss, 1 plastic safety needle, 30 grams of stuffing, 1 heart, 1 bear tee shirt, 1 pair of bear pants, 1 pair of bear shoes, 4 fabric markers, 1 velvet iron-on patch, 4 flower patches, 20 inches of ribbon, 1 blank bear birth certificate and 1 step-by-step instruction sheet that are packaged together for retail sale. By following the instructions, a child can use the articles in the toy kit to sew together, stuff, decorate and dress their own toy stuffed 7” bear. The toy craft kit is an educational toy that teaches a child rudimentary sewing in an amusing fashion and provides manipulative play even if no actual learning takes place. The toy craft kit is packaged with a zippered reusable clear plastic bag with textile handles, which is not the normal and usual packing for such toy craft kits and will be classified separately.

Item 43125, “Build-A-Bear Skirt & Top Outfit”, is a package of toy bear clothing that consists of 1 long sleeve bear tee shirt, 1 bear jean skirt, 1 pair of bear shoes, 3 butterfly patches, 1 glitter pen, 26 inches of ribbon and 1 instruction sheet packaged together for retail sale in a cardboard box with a window display. The clothing is designed to accessorize a toy stuffed bear.

The applicable subheading for the toy craft kit of item 42280, “Build-A-Bear Kit”, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free.

The applicable subheading for item 43125, “Build-A-Bear Skirt & Top Outfit”, will be 9503.41.0000, HTSUS, "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof." The rate of duty will be Free.

The applicable subheading for the reusable plastic bag of item 42280, “Build-A-Bear Kit” will be 4202.92.9060, HTSUS, which provides for "Trunks, suitcases, vanity cases tool bags and similar containers, with outer surface of sheeting of plasticOther: Other: Other: Other." The rate of duty will be 17.6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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