CLA-2-95:RR:NC:2:224 K86582

Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P. O. Box 200
Pawtucket, RI 02862-0200

RE: The tariff classification of the Choose Me teddy bear retail package from China

Dear Ms. Borges:

In your letter dated May 27, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a Choose Me stuffed teddy bear, style # 5105. The item includes a plush bear skin, a stuffing body, stickers, birth certificate, and mini book. The product will be classified as a stuffed bear representing animals and parts and accessories thereof. The sample will be returned, as requested by your office.

The applicable subheading for the Choose Me teddy bear, style # 5105, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...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,
National Commodity
Specialist Division