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NY A86337

August 22, 1996

CLA-2-95:RR:NC:FC:224 A86337


TARIFF NO.: 9503.41.0010; 3924.90.5500

Steven Sacs
Kasala Enterprises, Inc.
162 Highway 34
Suite 109
Matawan, New Jersey 07747

RE: The tariff classification of "Bottle Pals" from China and bottles from Hong Kong.

Dear Mr. Sacs:

In your letter dated August 07, 1996, you requested a tariff classification ruling.

You are requesting the tariff classification on two types of "Bottle Pals": one type is an individually packaged "Bottle Pal" stuffed animal, while the second type is a "Bottle Pal" stuffed animal, packaged with a plastic baby bottle. The "Bottle Pal" stuffed animals are made with either a plush or felt outer material. The "Bottle Pals" are used along with a standard baby bottle to support the bottle and to entertain, during feeding. The "Bottle Pals" are stuffed with all new shredded polyester or nylon material. The baby feeding bottle is made from a clear, non-toxic plastic. The bottle is break-resistant, holds eight ounces of liguid, and includes a safety nipple and a protective nipple cap. The samples are being returned, as requested.

The applicable subheading for the "Bottle Pals" which are packaged individually, and for the "Bottle Pals" which are packaged with a plastic baby bottle will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys;...and accessories thereof (con.): Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys". The rate of duty will be free.

The applicable subheading for the plastic feeding bottles which are packaged with the "Bottle Pals" will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Tableware, kitchenware, other household articles..., of plastics: Other: Other". The rate of duty will be 3.4 percent, ad valorem.

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.


Roger J. Silvestri

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