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NY F81581




January 11, 2000

CLA-2-95:RR:NC:2:224 F81581

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 9503.60.2000

Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City Missouri 64108

RE: The tariff classification of a plush toy/puzzle combination made in China.

Dear Mr. Keller:

In your letter dated December 29, 1999, you requested a tariff classification ruling.

The article is stock #895XZL8002 and is described as a Millenium (or Snowball) Bear Puzzle Combo. It consists of a plush toy representation of a sitting bear approximately 17 centimeters in height. The bears white shell or skin is topped by a red hat with a star. A zippered enclosure running the length of the torso stores a 12-piece jig saw puzzle. The sample is being returned at your request.

The plush toy bear and the jig saw puzzle pieces do not constitute a set or a composite good under the General Rules of Interpretation of the Harmonized Tariff Schedules of the United States (HTSUS). The two components must be classified separately in their appropriate provisions.

The applicable subheading for the plush toy will be 9503.49.0025, HTSUS, the provision for toys representing animals or non-human creatures: other toys. The rate of duty will be free.

The applicable subheading for the puzzle pieces will be 9503.60.2000, HTSUS, the provision for other toys: puzzles and parts and accessories thereof: other. The rate of duty is free.

This ruling is being issued under the provisions of Section 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 (212) 637-7011.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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