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NY H85047




August 21, 2001

CLA-2-63:RR:NC:N3:351 H85047

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Ave.
Philadelphia, PA 19153

RE: The tariff classification of "Bear on Swing" from China.

Dear Mr. Hoffacker:

In your letter dated August 10, 2001, on behalf of your client, Big Lot Stores, Inc., you requested a ruling on tariff classification.

You submitted two samples of teddy bears, one representing a male and one a female, each sitting on a swing. They are composed of a styrofoam form with textile head, arms, legs, and clothes. They are permanently attached to the swing, which hangs from a cord.

The merchandise information sheet attached to your letter lists the classification as 9503.49.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for toys. However, these items are not considered toys because the bears are permanently attached to the wooden swings and cannot be played with; they are instead considered to be decorative items.

The applicable subheading for the “Bear on Swing” will be 6307.90.9989, HTS, which provides for other made-up textile articles, other. The general rate of duty will be seven percent ad valorem.

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 Mitchel Bayer at 212-637-7086.

Sincerely,

Robert B. Swierupski
Director,

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