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NY K89075




September 17, 2004

CLA-2-95:RR:NC:2:224 K89075

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Lesa Hubbard
Customs Specialist
J.C. Penney Purchasing Corp.
P.O. Box 10001
Dallas TX 75031

RE: The tariff classification of a toy bear with toy apparel from China.

Dear Ms. Hubbard:

In your letter dated September 8, 2004, you requested a tariff classification ruling.

The sample merchandise under consideration, style number 16114 entitled Dress Rehearsal™, consists of a plush toy bear figure and four outfits in a reusable carry bag. The toy bear is wearing a bikini suit with a fabric beach ball attached to its wrist and a fabric surfboard attached to the cardboard backing enclosing the toy. A child can change the bear’s clothes with any of the other three outfits included in the set. The bear as well as all of the outfits are secured to a cardboard backdrop which is in turn contained in a zipper closure plastic carrying bag measuring 9” x 9” in size. It is said that the “Dress Rehearsal™ bears come in three other styles representing distinct themes. The sample will be returned at your request.

The applicable subheading for the bear Dress Rehearsal™ set will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toystoys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: stuffed toys and parts and accessories thereof. 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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