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NY A87231



September 09, 1996

CLA-2-95:RR:NC:FC:224 A87231

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0020

Kimber H. Boyer, Jr.
Trillium Inc.
161 W. Annandale Road
Falls Church, VA 22046

RE: The tariff classification of a plush polar bear with a stuffed head from China.

Dear Mr. Boyer:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : August 27, 1996

DESCRIPTION OF
MERCHANDISE : The article is identified as a polar bear with a three dimensional stuffed head, and a two dimensional body. The polar bear toy is one of four styles. The other three styles are a brown bear, a black bear, and a panda bear. The exterior fabric is acrylic plush, while the interior is muslin in the neck sleeve and 100% polyester stuffing in the head and neck sleeve. The item may be used as a child's pillow when watching television, for instance, however its amusement value outweighs its functional value. Sample is being returned, as requested.

HTS PROVISION : Other toys;...and accessories thereof (con.): Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other...Toys not having a spring mechanism: Other.

HTS SUBHEADING : 9503.49.0020

RATE OF DUTY : Free

A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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