The tariff classification of a stuffed bear dressed in a sweater and scarf from China.

NY B83477 March 25, 1997 CLA-2-95:RR:NC:2:224 B83477 CATEGORY: Classification TARIFF NO.: 9503.41.0010 James I. Salach Gymboree Corp. 700 Airport Blvd. Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of a stuffed bear dressed in a sweater and scarf from China. Dear Mr. Salach: In your letter dated March 19, 1997, you requested a tariff classification ruling. You are requesting the tariff classification on a stuffed bear, item number 968, wearing a sweater and a scarf. In Scenario (1) the approximately two foot tall stuffed bear is dressed in a removable 100% cotton knit sweater and scarf (also made in China). The bear will be imported wearing the sweater and scarf. In Scenario (2) the same two foot tall bear is attired in a permanently attached 100% cotton sweater and scarf (also made in China). Attached to the ruling request is an illustration of the dressed bear, in lieu of a sample. The applicable subheading for the stuffed bear, both in Scenario (1), and in Scenario (2), as described above will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys". 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 Thomas A. McKenna at 212-466-5475. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division