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NY A86837




September 19, 1996

CLA-2-94:RR:NC:TP:349 A86837

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9404.90.8522; 9503.41.0010; 9503.90.0030; 4202.92.1500; 4202.92.3030

Mr. Don Brenner
DJB and Associates
P.O. Box 35483
Minneapolis (Edina), MN 55435-0483

RE: The tariff classification of a Nap N' Play Activity Mat and Diaper bag from China

Dear Mr. Brenner:

In your letter dated August 17, 1996 you requested a classification ruling.

The submitted samples are referred to as a Nap N' Play Activity Mat set and a Nap N' Play Diaper Bag. The activity mat set consists of a cushioned mat, comforter, stuffed animal, rattles and a tote bag. The components of this set will be imported separately. These items will have an outer shell made from a polyester fabric. The activity mat which measures approximately 31 x 35 inches is stuffed with a polyester fiberfill. It has an animal print on one side and a polka dot pattern on the other. There is an additional 5 x 25 inch stuffed area sewn seven inches from one of the narrower edges. Four self fabric strips are sewn to the mat between this cushioned area and the edge. These strips have "hook and loop" closures and are designed to affix the toys to the mat.

The comforter measures approximately 20 x 30 inches, is stuffed with a polyester fiberfill and features the same fabric prints as the mat. The submitted stuffed animal is a 9 inch bunny and it contains polyester fiberfill. The infant rattles and infant key ring are made of plastic. The polka dot print tote bag is approximately 16 x 20 inches and has a drawstring closure.

The Nap N' Play Diaper Bag has a 100 percent cotton outer shell and is stuffed with a polyester fiberfill. The bag is approximately 10 x 10 x 3 inches and has a overlapping flap top opening with "hook and loop" closures. There are pockets on each side and the bag has a shoulder strap.

The applicable subheading for the cushioned mat will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the comforter will be 9404.90.8522, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: quilts, eiderdowns, comforters and similar articles... with an outer shell of man-made fibers. The duty rate will be 14.2 percent ad valorem.

The applicable subheading for the stuffed animal will be 9503.41.0010, HTS, which provides for other toys;... 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.

The applicable subheading for the rattles will be 9503.90.0030, HTS, which provides for other toys;... other: other: other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the drawstring tote bag will be 4202.92.3030, HTS, which provides for travel, sport and similar bags: with outer surface of textile materials: other: of man-made fibers: other. The rate of duty will be 19.5% ad valorem.

The applicable subheading for the Nap N' Play diaper bag will be 4202.92.1500, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7 percent ad valorem.

The comforter falls within textile category designation 666, the activity mat tote bag falls within textile category designation 670 and the diaper bag falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 John Hansen at 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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