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NY R00360




May 26, 2004
CLA-2-95:RR:NC:SP:224 R00360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6703.90.9889; 9503.41.0000

Ms. Cheryl Prescott
Russ Berrie & Company, Inc.
111 Bauer Drive
Oakland, NJ 07436

RE: The tariff classification of product # KDE1122 from China

Dear Ms. Prescott:

In your letter dated May 10, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and a product photograph with your request. The subject merchandise is product # KDE1122, described as a toy animal in a fabric bucket. The photo shows several full-figured stuffed animals such as chicks, bunnies and ducks. They are said to be easily removed from the 3½ inch tall, 5-inch diameter fabric bucket.

The combination of items in product # KDE1122 is not classifiable as a set as per GRI 3, and therefore each item is classified individually. The applicable subheading for the fabric bucket will be 6703.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up textile articles: Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the stuffed animals will be 9503.41.0000, 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 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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