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NY B85232




May 1, 1997

CLA-2-95:RR:NC:2:224 B85232

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Jeanette Childs
Sears, Roebuck and Co.
3333 Beverly Road, BC-203-A
Hoffman Estates, IL 60179

RE: The tariff classification of a wrapped gift that converts into a stuffed toy from China.

Dear Ms. Childs:

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

DATE OF INQUIRY : April 16, 1997

DESCRIPTION OF
MERCHANDISE : The article is identified as a 100 % man made fiber item that has the appearance of a wrapped gift with a zipper on the bottom. When the item is reversed and zipped closed, it becomes a stuffed bear. This item will be a free gift with a purchase. The item is considered a composite good, the essential character of which is imparted by the stuffed animal. The sample will be returned, as requested.

HTS PROVISION : 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.

HTS SUBHEADING : 9503.41.0010

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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