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NY 894732




March 2, 1994

CLA-2-95:S:N:N8:224 894732

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.1000; 4911.99.6000; 4911.99.8000

Mark Spurdle
Biddesden Bears
720 Parkside Rd.
West Vancouver B.C.
Canada. V7S 1P3

RE: The tariff classification of toy animals, toy animal kits and toy animal patterns from Canada.

Dear Mr. Spurdle:

In your letter dated February 4, 1994, you requested a tariff classification ruling.

Submitted with your letter were samples of a miniature teddy bear kit and a kit containing a pattern and assembly instructions for a 21 inch plush teddy bear toy figure. You also submitted a photograph of a toy animal figure which you describe as a miniature teddy bear, measuring under five inches, that is made of polyester and nylon upholstery fabric stuffed wih polyester fibrefill, with black onyx beads or glass eyes. All the materials and components for the two kits and the finished miniature teddy bear toy are said to originate in Canada.

The applicable subheading for toy stuffed animals of the kind depicted in the submitted photograph will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof: Stuffed toys." The general rate of duty will be 6.8 percent ad valorem.

The sample miniature teddy bear kit consists of a plastic bag containing polyester and nylon upholstery fabric to make the bear, embroidery floss, polyester bows, a needle, eyes, buttons, string and instructions. To complete the kit, the consumer would provide thread, polyester fibrefill, fabric glue and tweezers.

The subheading for the sample miniature teddy bear kit will be 9503.41.3000, HTS, which provides for "Toys representing animals...and parts and accesssories thereof: Stuffed toys and parts and accessories thereof: Parts and accessories: Other." The general rate of duty will be 6.8 percent ad valorem.

The kit containing the paper pattern and instructions for creating a toy figure is classifiable in heading 4911 of the tariff schedules as printed matter. If lithographically printed, the applicable subheading will be 4911.99.6000, HTS, which provides for "Other printed matter, including printed pictures and photographs: Other: Other: Printed on paper in whole or in part by a lithographic process." The general rate of duty will be 0.4 percent ad valorem. If not lithographically printed, the subheading will be 4911.99.8000, HTS, which provides for "Other printed matter...: Other: Other: Other. The general rate of duty will be 4.9 percent ad valorem.

The completed miniature teddy bears and the miniature teddy bear kits, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 2.7 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The pattern kit, being wholly obtained or produced entirely in the territory of Canada, will also meet these requirements and is entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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