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Author: JULIE R MCKELVEY
Date: 12/4/95 7:27 AM
Priority: Normal
TO: FRANK L CANTONE
Subject: Laredo Ruling #PD 815806

PD 815806
November 30, 1995

CLA-2-95:L:CO:D22 815806

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Ms. Lynn O'Beirn
Four Star International Trading Company
3330 East 79th Street
Cleveland, Ohio 44127

RE: The tariff classification of a terry cloth bear figure from China

Dear Ms. O'Beirn:

In your letter dated November 6, 1995, you requested a tariff classification ruling.

The sample provided with your letter is a seven inch bear figure made of terry cloth and stuffed with sponge material. You state that the article is intended as a decoration for Christmas use. Even though the bear may be used as a decoration, the article has the characteristics of a toy and is considered as such for classification purposes.

The applicable subheading for the terry cloth bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys ...and accessories thereof: Toys representing animals or non-human creatures...: 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,

(signed)
Leticia Moran

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