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NY K88636




October 20, 2004

CLA-2-95:RR:NC:2:224 K88636

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Ms. Lorri Mowry
The Marmaxx Group
770 Cochituate Road
Framingham, MA 01701

RE: The tariff classification of the “Hug Me Better Bear” from England

Dear Mr. Mowry:

In your letter dated October 5, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a “Hug Me Better Bear”, no style number shown. The bear is a traditional teddy bear that is filled with wheat enclosed in a textile pouch. The bear may be played with as a toy, but it may also serve as a soothing comfort to children when the wheat pouch is removed from the toy and heated. When the heated pouch filled with wheat is replaced in the bear’s torso, then it works much like a heating pad. Since the primary purpose of the product is the amusement of small children, the proper classification will be in Chapter 95 of the HTS as a toy representing an animal. The sample will be returned, as requested.

The applicable subheading for the “Hug Me Better Bear” will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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