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NY E89480




November 16, 1999

CLA-2-95:RR:NC:2:224 E89480

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010; 9503.49.0025

Cynthia J. Penley
The Nature Niche
3311 Princess Lane
Dallas, Texas 75229

RE: The tariff classification of a toy bear shell from Taiwan.

Dear Ms. Penley:

In your letter dated October 21, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification of a toy bear shell that will be stuffed or filled after importation. You have not stated the material that will be used for the stuffing. If the stuffing is traditional textile stuffing the bear will be classified as a stuffed toy. If the filling is plastic pellets or “beans” then the bear will be classified as a toy, other. The stuffing material does not change the rate of duty but it determines the proper HTS classification. A sample was not submitted with the ruling request.

The applicable subheading for the toy bear shell, if stuffed with textile materials will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed toys.” The rate of duty will be free.

The applicable subheading for the toy bear shell, if filled with plastic pellets or “beans” will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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