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NY 812909




July 27,1995
CLA-2-95:S:N:N7:224 812909

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Pamela T. Rose
Heilig-Meyers Furniture
2235 Staples Mill Road
Richmond, Virginia 23230

RE: The tariff classification of a stuffed Christmas teddy bear from China.

Dear Ms. Rose:

In your letter dated July 19, 1995, you requested a tariff classification ruling.

You have requested information on the tariff treatment of a Christmas teddy bear, item number 7-1818. The teddy bear has a stuffed body, and is approximately 14 1/2 inches in overall height. The bear is wearing red corduroy pants, an Argyle sweater, an Argyle stocking cap with an attached bell, and a red knitted scarf. The bear is holding a miniature Christmas tree, decorated with lights, wrapped packages, and bows, in one hand. In its other hand, the bear is holding a wrapped package, which is actually a battery case. The wrapped package opens up so that batteries may be installed to light the Christmas tree. The Christmas teddy bear will be sold in a package which is made to resemble a Christmas present. Sample is being returned, as per your request.

The applicable subheading for the stuffed Christmas bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): 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 rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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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