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NY D85345




December 17, 1998

CLA-2-95:RR:NC:2:224 D85345

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0060

Kathleen Straube
Vermont Teddy Bear
2236 Shelburne Road
Shelburne, VT 05482

RE: The tariff classification of cut teddy bear parts from China, Indonesia, Vietnam, or Korea.

Dear Ms. Straube:

In your letter dated December 1, 1998, you requested a tariff classification ruling.

You are requesting the tariff classification on cut fur parts which make up a teddy bear. The parts include: body fronts and body backs, ears, gusset, arms, legs, and side heads. The operations that will be performed domestically to complete the bear are as follows: the pieces will be sewn together, the bear will be stuffed, and the eyes will be attached. In addition, cut bear paw pads will be sewn onto the bear.

In the opinion of this office the merchandise, in its condition as imported, does not qualify as an unfinished stuffed toy bear, classifiable in 9503.41.0010 by virtue of GRI 2(a), Part 1 which states: "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article." The parts are sewn together domestically, and the bears are stuffed domestically. Without the stuffing, the cut fur parts do not possess the essential character of the finished article.

The applicable subheading for the cut teddy bear parts will be 9503.41.0060, 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...Parts and accessories." 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,

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