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NY B85711

June 12, 1997

CLA-2-42:RR:NC:TA:341 B85711


TARIFF NO.: 9503.41.0010; 4202.92.3020

Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026-5097

RE: The tariff classification of a stuffed toy figure and a novelty backpack from Sri Lanka.

Dear Ms. Antrim-Saizan:

In your letter dated May 23, 1997, on behalf of MGMG Trading Co., you requested a classification ruling for a stuffed toy figure and a novelty backpack.

You have submitted two samples with your request identified as item numbers 153544 and 153548. They are as follows:

Item 153544, described as a "Pajama Bag", is a stuffed plush toy representation of a full figured lion club constructed of 100 percent polyester poised in a crouch position. The item measures approximately 16 inches from its nose to the tip of its tail. It features a 7 inch zipper in the underside which opens to a small storage compartment. The item is fully stuffed except for the cavity in the underside which cannot be encountered when holding or squeezing the figure.

Item 153548, described as a "Lion Back Pack", is a novelty backpack designed in the figure of a lion club. The backpack is constructed of 100 percent polyester plush fabric. The torso of the figure is partially stuffed on the front with a 7 inch zipper across the back near the shoulder which opens to a storage compartment which extends the complete depth and width of the torso. It features two adjustable straps sewn to the back side designed to be worn on the back and a 6 inch loop carrying strap at the top center.

Your samples are being returned as you requested.

The applicable subheading for Item 153544, the stuffed toy figure, will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non human creatures...: Stuffed toys and parts and accessories thereof; Stuffed toys. The duty rate will be Free.

The applicable subheading for Item 153548, the novelty backpack of 100 percent polyester, will be 4202.92.3020, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers: backpacks. The duty rate will be 19.3 percent ad valorem.

Items classifiable under 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of Sri Lanka are subject to 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 Kevin Gorman at 212-466-5893.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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