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NY L88374




October 27, 2005

CLA-2-95:RR:NC:2:224 L88374

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a plush bear with zipper compartment from China

Dear Mr. Crago:

In your letter dated October 19, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a plush bear pencil bag. The designated item number is C080JA02570. The stuffed animal is 5-1/2 inches in height with an extremely small zipper compartment in its back. The product is identified in your request as a pencil bag but you would not be able to fit a full size pencil in the item. Rather, the product is a stuffed toy with a zipper opening that a child may use to hold small objects or little toys. The proper classification will be in Chapter 95 of the HTS as toys representing animals. The sample will be returned, as requested by your office.

The applicable subheading for the plush toy bear, item number C080JA02570, 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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