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May 18, 1999



TARIFF NO.: 4202.22.8050

Mr. Joel K Simon
Serko & Simon, LLP
One world Trade center
Suite 3371
New York, N.Y. 10048

RE: The tariff classification of a novelty plush carrying bag, from China

Dear Mr. Simon:

In your letter dated April 8, 1999, you requested a classification ruling on behalf of Worldwide Dreams LLC.

The samples submitted are identified as styles SD007/10 and SD007/13. Each item is a novelty plush carrying bag designed to be worn on the back by means of shoulder straps which are sewn to the ends of the paws. The articles appear to be designed for a child approximately from 36 to 72 months old. Both items are said to depict the cartoon character “Scooby Doo”. Style SD007/10 is approximately 10 inches high and style SD007/13 is approximately 13 inches high. The head, arms and legs are fully stuffed and the torso is partially stuffed. Each style has a zippered pouch which is designed to contain the small personal effects a small child would normally carry while traveling about on a daily basis. Style SD007/10 has a pouch which is approximately 7" x 7" and style SD007/13 has a pouch which is approximately 9" x 7".

Although the articles do have a play value as a plush toy, the utilitarian value as an article designed to contain the small personal effects a child of approximately 37 to 96 months would desire to carry is primary over the play value.

The applicable subheading for styles SD007/10 and SD007/13 will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for HANDBAG, of textile materials or of a sheeting of plastic, with an outer surface of textile materials, of manmade fibers. The duty rate will be 18.8% ad valorem.

Goods classified within HTS 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements products of china are subject to quota and the requirement of a visa.

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 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

It is noted that the samples presented are not legally marked with the country of origin as required by Section 304 of the Tariff Act. It is recommended that each be marked by means of a sewn in fabric label in a conspicuous location.

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 Kevin Gorman at 212-637-7091.


Robert B. Swierupski

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