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NY A82550

April 15, 1996

CLA-2-95:RR:NC:FC:224 A82550


TARIFF NO.: 9503.41.0010

Jim Harrison

PriceCostco, Inc.

999 Lake Drive

Issaquah WA 98027

RE: The tariff classification of a toy playset from China.

Dear Mr. Harrison:

In your letter dated April 11, 1996, you requested a tariff classification ruling.

The submitted sample consists of a printed cloth tote in the shape of a barn. The tote contains three plush toys representing cows and an extra set of toy garments for the cow figures. There is a ribbon in the tote that will hold the toys in place. On the outside of the front of the barn is a velcro, flap-window that can be opened to allow a cow's head to stick out. The sample will be returned at your request.

In our opinion, the component described as a tote bag serves to store and protect the stuffed toy animals and their clothing. However, the bag does have a carrying strap which permits the bag and its contents to be transported from place to place. General Rule of Interpretation (GRI) 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

The instant case or bag is sufficiently specially shaped or fitted to contain these toys, is suitably durable, and is entered with the article for which it is intended. Further, although this class of toy animal in general is not normally sold with a bag or case, this case is specifically manufactured to be used in tandem with the toys and is only sold with the toys it is designed to contain. In this regard we note the barn flap-window and the common theme printing on the cloth. The case has no other significant uses that we can see. Consequently, when this bag or case is entered with the toys for which it is intended it meets the requirements of GRI 5(a) and should be classified with the stuffed toys in the provision covering the toys.

The applicable subheading for the plush cow playset will be 9503.41.0010, HTSUS, which provides for 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 Tom McKenna at 212-466-5475.


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