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NY G83947




November 17, 2000

CLA-2-95:RR:NC:2:224 G83947

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

James F. Morgan
PBB Global Logistics
833 – D Airport Park Road
Glen Burnie, MD 21061

RE: The tariff classification of a stuffed bear toy set from China.

Dear Mr. Morgan:

In your letter dated October 30, 2000, you requested a tariff classification ruling, on behalf of Rich Frog Industries, your client.

The submitted sample is a stuffed bear toy with a cotton blanket in a clear plastic carrying case. The bear’s clothing, the blanket and the fabric trim on the carrying case are color coordinated. The items would be considered a GRI 3 (b) set that is put up for retail sale. As such, the classification would be determined by the part of the set that imparts the essential character to the set. In the instant case, the toy bear is the part of the set that determines the essential character of the set. The sample will be returned, as requested.

The applicable subheading for the stuffed bear toy set 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.

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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