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NY C87271

May 26, 1998

CLA-2-94:RR:NC:TA:349 C87271


TARIFF NO.: 9404.90.2000; 9503.41.0010

Mr. Tim Ryan
Ryka Inc.
195 Lehigh Avenue
Lakewood Industrial Park
Lakewood, NJ 08701

RE: The tariff classification of a cushion, pillow and a stuffed animal from China.

Dear Mr. Ryan:

In your letter dated April 27, 1998 you requested a classification ruling.

The instant sample, identified by you as a Child's Sleeping Bag with pillow and doll, is a backpack bag with an attached mat, pillow and a separate stuffed animal. The bag is made of man made fiber. The outershell of the mat and pillow is made from 100 percent nylon woven fabric. Both items are stuffed with a synthetic fiberfill. The mat measures approximately 26 x 38 inches and is sewn to one side of the bag. The pillow measures 10 by 11 inches and is sewn to the bag. The bag has a drawstring closure to secure the mat and pillow inside the bag. The bag is designed to contain both the mat and the pillow. The bag also has a flap with a hook and loop type closure. This flap has an exterior pocket used to contain the stuffed animal. The 9.5 inch tall stuffed animal resembles a kangaroo. The back portion of the bag has straps to enable one to carry it like a backpack. The item in question is essentially a cushion and will be classified accordingly. Your sample is being returned as you requested.

The applicable subheading for the cushion and pillow with attached bag 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 of cellular rubber or plastics,
whether or not covered: other: pillows, cushions and similar furnishing: other. The duty rate will be 6 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...: Stuffed toys and parts and accessories thereof." The rate of duty will be free.

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.


Robert B. Swierupski

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