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NY C85158

March 24, 1998

CLA-2-95:RR:NC:SP:225 C85158


TARIFF NO.: 9502.91.0000; 9503.90.0045

Ms. Debra A. Maloney
Kamino International Transport, Inc.
514 Eccles Avenue
South San Francisco, CA 94080

RE: The tariff classification of toy animal clothing and a toy animal backpack and sleeping bag from China

Dear Ms. Maloney:

In your letter dated March 2, 1998 you requested a tariff classification ruling on behalf of your client Unipak Designs, Inc.

Three samples were submitted along with picture illustrations. The first article is a stuffed animal "Sleeping Bag" item #4006. It is made of 100 percent cotton fabric and measures approximately 10 inches in length by 7 inches in width. A non-removable pillow bolster is incorporated into the back panel. An opening at the top of the sleeping bag may be tightened, via a drawstring closure, to secure a small stuffed animal inside. The drawstring may also be used to tie up the rolled sleeping bag when not in use or during play activity.

The second product, item #4002S, is a "Back Pack" for a small stuffed animal. The back pack is made of polyester material and measures close to 3 inches in length and width. Two fabric straps are sewn in the back for placement over the animal's shoulders. A button is sewn on the flap top which serves as a decoration. The item actually closes via hook and loop fastener material. A narrow opening at the top of the back pack is stitched with a band of elastic.

The "Jogging Suit", item #4005, is designed as clothing for a stuffed animal toy. The outfit is made of 100 percent cotton and is composed of a hooded top with matching pants. The top has a zipper down the front but does not open entirely. In order to dress the animal one must put the top on over the head.

The last item called "Kritter Kins" is an assortment of stuffed animal representations on a key ring. The torso of each animal incorporates a small pocket with an opening that zips closed. The animals are constructed to serve as both a key ring and as a coin purse.

The applicable subheading for the stuffed animal "Back Pack", item #4002S, and "Jogging Suit", item #4005, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. The rate of duty will be free.

The applicable subheading for the stuffed animal "Sleeping Bag" item #4006, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

We are unable to rule on the "Kritter Kins" without an actual sample of the product. When a sample becomes available you may resubmit your request and, if possible, indicate an item number for this style. Your samples are being returned as requested.

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 Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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