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March 29, 1999

CLA-2-95:RR:NC:2:224 D89655


TARIFF NO.: 9503.49.0025

Richard J. Oates
Page & Jones, Inc.
52 N. Jackson Street
Post Office Drawer J
Mobile, Alabama 36601

RE: The tariff classification of Bert and Ernie strap wraps from China.

Dear Mr. Oates:

In your letter dated March 16, 1999, you requested a tariff classification ruling, on behalf of Blue Ridge International Products.

You are requesting the tariff classification on Bert and Ernie (Sesame Street characters) strap wraps, style # 71119. The items are designed to be used in conjunction with the straps on a children’s car seat. Although there is only one style number, the item is actually comprised of two strap wraps: one represents the Bert character and the other represents the Ernie character. The strap wraps are 100% textile, including the stuffing in the toy characters, with velcro closures for securing the wraps to the car seat straps. Although it is noted that the strap wraps may serve as cushions for a baby’s comfort, this office is of the opinion that the strap wraps will function mainly as amusing playthings for the baby. The play value of the strap wraps outweighs the functional value of the strap wraps.

The applicable subheading for the Bert and Ernie strap wraps will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Other...Toys.” 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 212-637-7015.


Robert B. Swierupski

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