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NY B83681

April 14, 1997

CLA-2-42:RR:NC:TA:341 B83681


TARIFF NO.: 4202.92.3020; 9503.41.0010

Ms. Pamela Dalton
Hasbro, Inc.
1027 Newport Ave.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of a "Kangaroo" novelty backpack and a small stuffed animal from China.

Dear Ms. Dalton:

In your letter dated March 20, 1997, you requested a classification ruling for a "Kangaroo" novelty backpack and a small stuffed animal.

The sample submitted, identified as a "Kangaroo Backpack", consists of a novelty backpack designed in the shape of a kangaroo with a detachable small baby kangaroo in its pouch. The backpack and the small stuffed animal is composed of an exterior surface of 100 percent polyester plush fabric. The stuffing of the small stuffed kangaroo is of 100 percent polyester along with the head, appendages, and tail of the backpack. The backpack measures approximately two feet long from the top of the head to the bottom of the tail. Your sample is being returned as you requested.

The applicable subheading for the "Kangaroo" backpack of 100 percent polyester plush fabric will be 4202.92.3020, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for the small stuffed animal (baby kangaroo) will be 9503.41.0010, HTS, which provides for toys representing animals or non human creatures...: stuffed toys and parts and accessories thereof. The duty rate will be Free.

Items classifiable under 4202.92.3020 falls within textile category designation 670. 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 Kevin Gorman at 212-466-5893.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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