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NY F87236

June 15, 2000

CLA-2-61:RR:NC:3:353 F87236


TARIFF NO.: 6117.80.9540, 9503.49.0025, 9503.90.0045

Mr. Michael K. Tomenga
Neville, Peterson & Williams
1233 20th Street, N.W.
Suite 500
Washington, DC 20036

RE: The tariff classification of a wrist wrap and toys from China.

Dear Mr. Tomenga:

In your letter dated May 19, 2000, on behalf of Simon Marketing, Inc., you requested a classification ruling. The samples submitted with the ruling request will be returned to you.

The submitted samples are all identified as number 02392-006 and consist of a items called Plush Cat Velcro Wrap, Cat with Bumble Bee Wings and Pull String and Plastic Cat in Red Car.

The Plush Cat Velcro Wrap is composed of knit 100% man made fiber fabric. It features a textile cat head that is stuffed with polyester fibers and sewn onto a fabric strap with a hook and loop closure. You state that the item will be strapped to the wrist of a child.

The Cat with Bumble Bee Wings and Pull String is a plastic toy that resembles a cat with antennae and wings. There is a pull string with a ring at the top of the head that is attached to an internal wind up mechanism that when pulled causes the wings to move up and down.

The Plastic Cat in Red Car is a plastic, freewheeling, toy vehicle that portrays the upper torso of a cat riding inside a miniature car. The car measures approximately 2 ½” in height and 2 ½” in length. The cat portion swivels from side to side and is not removable from the vehicle. The item features a self-inking stamper located beneath the car chassis that leaves an impression of a symbol from a fast food chain. To use the stamper one must press down on the vehicle and roll along a piece of paper. It is noted that the ink reservoir for the stamper is not refillable and that the item has a cover, which closes off the stamper portion when not in use.

The Plush Cat Velcro Wrap is not a toy item, but a textile bracelet, an article of personal adornment. Chapter 71 Note 3 (g), HTSUSA, states “3. This chapter does not cover: (g) Goods of section XI (textiles and textile articles).” It is Customs position that textile bracelets are considered to be clothing accessories.

Regarding the Plastic Cat in Red Car, this office finds that the stamper plays a secondary role in comparison to the amount of amusement derived from playing with the toy vehicle. Therefore, we conclude that the toy vehicle imparts the essential character of the product.

The applicable subheading for the Plush Cat Velcro Wrap will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 15%. The textile category designation is 659.

The applicable subheading for the Cat with Bumble Bee Wings and Pull String will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other, Toys.” The duty rate will be Free.

The applicable subheading for the Plastic Cat in Red Car will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toysOther: Other toys and models.” The rate of duty will be Free.

The Plush Cat Velcro Wrap falls within textile category designation 659. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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