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NY J84143




June 23, 2003

CLA-2-95:RR:NC:2:224 J84143

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Martin J. Sveum
Manager, WA Border Operations
Fedex Trade Networks -
Transport & Brokerage
#8 14th Street
PO Box 1738
Blaine, WA 98231-1738

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a stuffed bear figure from Canada; Article 509

Dear Mr. Sveum:

In your letter dated May 16, 2003, you requested a tariff classification ruling and a ruling on the status under the NAFTA of a teddy bear figure and a picture frame from Canada. This letter constitutes a ruling on the teddy bear figure only. A separate ruling letter will address the status of the picture frame. A sample of the teddy bear is being returned at your request.

The teddy bear, item TB11, is a six-inch high plush stuffed toy figure manufactured in China and imported into Canada where it is then adorned with native dress.

The applicable tariff provision for the stuffed teddy bear will be 9503.41.0000, Harmonized tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other toysToys representing animals or non-human creaturesStuffed toys and parts and accessories thereof.” The duty rate is free.

The merchandise does not qualify for preferential treatment under the NAFTA because the unadorned teddy bear from China, a non-originating material used in the production of the final teddy bear figure, will not undergo the change in tariff classification required by General Note 12(t) 95.4, HTSUSA. The teddy bear figure is considered a product of China for tariff purposes.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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 646-733-3025.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. NW, Washington, D.C. 20229.

Sincerely,

Robert B. Swierupski
Director,

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