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NY D85374

December 17, 1998

CLA-2-95:RR:NC:2:224 D85374


TARIFF NO.: 9503.41.0010; 9506.39.0080;
4202.92.3020; 9505.90.6000.

Peter A. Flihan III
PAF Sales Inc.
Box 307 Apt 7D-2
Scarborough NY 10510-0807

RE: The tariff classification of various plush novelty articles made in China.

Dear Mr. Flihan:

In your letter dated December 1, 1998, you requested a tariff classification ruling on four items described as follows.

Item #19954 36 inch "Dance With Me" Bear is a stuffed plush toy representation of a teddy bear character. The user can squeeze the toy's paw and activate a hidden microchip programmed to play a tune to dance with the toy to. This musical function enhances the entertainment, amusement and play value of the toy. It's presence does not alter the tariff classification of the stuffed bear as a toy.
The applicable subheading for the "Dance With Me" Bear, item #19954, will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures...: stuffed toys and parts and accessories thereof...stuffed toys. The duty rate will be free.

The second item is the Geoffrey Golf Club Cover, item #19433. This item consists of a textile cartoon head of a giraffe with an elasticized neck band for use as a novelty, but functional, golf club head protective cover.

The applicable subheading for the item #19433 Geoffrey Golf Club Head Cover golf accessory will be 9506.39.0080, HTSUS, which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games...: Golf clubs and other golf equipment; parts and accessories thereof: other...other. The rate of duty will be 4.9 percent ad valorem.

The Halloween Pumpkin, item #18918, is an orange colored, nine inch high, plush textile depiction of a pumpkin with a green stem and black facial markings. The circular top portion, three sides of which are attached by Velcro strips, can be opened to reveal a compartment designed to contain Halloween candy or other sundries. The article can also be used as a seasonal decoration.

The applicable subheading for the Halloween Pumpkin, item #18918, will be 9505.90.6000, HTSUS, which provides for festive, carnival or other entertainment articles...: other, other. This provision has a free rate of duty.

Lastly, item #19434, Geoffrey Backpack, is said to be used as a book bag and general backpack by children. The item appears to resemble a "kangaroo" and is made of an exterior plush material colored yellow with brown spots. It has a soft stuffed head with floppy ears and a body that forms a compartment that is approximately 12 x 10 inches in size. The compartment is lined with a cotton-like fabric and has a zippered closure. Adjustable shoulder straps are sewn onto the back of the article. These straps are designed to be used to carry the article as a backpack.

The Geoffrey Backpack, item #19434, with its shoulder straps, functional compartment and zippered closure has the character of a carrying case or backpack. As such, it is classifiable under subheading 4202.92.3020, HTSUS, which provides for ...knapsacks and backpacks...of textile materials...other, with outer surface of plastic sheeting or of textile materials: travel, sports and similar bags: with outer surface of textile materials: other: of man-made fibers: backpacks, textile category 670, dutiable at the rate of 19 percent ad valorem.

The designated textile and apparel category 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 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 Section 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.


Robert B. Swierupski
National Commodity

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