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NY D83099

October 9, 1998

CLA-2-73:RR:NC:115 D83009


TARIFF NO.: 7326.20.0050, 4202.92.3031

Ms. Jerri Biglow
Marlowe & Co.,Inc.
P.O.Box 90459
Los Angeles, Ca 90009

RE: The tariff classification of 100% Polyester Plush Items from Korea.

Dear Ms. Biglow:

In your letter dated September 2, 1998 you requested a tariff classification ruling on behalf of your client Bestever U.S.A. Inc.

Four samples were submitted. Item No. 0220 is a 3.5" plush "Donkey", Item No. 0227 is a 3.5" plush "Squirrel" both items are stuffed with polyester fiber. Sewn in is a metal chain and key ring. Item No. 0413 is a 8" (L) plush "Bulldog", Item No. 8414 is a 8" (L) plush "Pug" both items are 100% polyester pencil cases with zipper closure.

The applicable subheading for the key ring stuffed animals will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of iron or steel wire other. The rate of duty will be 4.3% ad valorem. The applicable subheading for the pencil cases will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for P Pouches of a kind similar to utility pouches for personal effects during travel. Both pouches are made of man-made textile materials. The rate of duty will be 19% ad valorem, with a textile category of 670. The pouches are products of Korea and quota and visa required.

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 he 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 international 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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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