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NY A88692



October 24, 1996

CLA-2-95:RR:NC:2:224 A88692

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Kathryn A. Weck
Westwater Enterprises
917 Mountain Ave.
Mountainside, NJ 07092

RE: The tariff classification of a stuffed bear with a costume making kit from China.

Dear Ms. Weck:

In your letter dated October 15, 1996, you requested a tariff classification ruling.

You are requesting the tariff classification of an item which consists of a stuffed bear and a costume making kit. The kit includes a piece of felt material, pompons, sequin trim, pipe cleaners and beads. (It is noted in the attached literature that there will be variations on the contents of the costume kit, but this will not affect the classification). These will be packaged together as a kit which allows the consumer to assemble the items together to make a costumed bear. The articles are packaged together for sale to the end user, and are put up together for one purpose (to amuse). Thus, the submitted sample is considered a set for tariff classification purposes with the essential character of the set being imparted by the toy stuffed animal figure.

The applicable subheading for the stuffed bear with a costume making kit will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...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 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 Thomas A. McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

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