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NY G85309

December 22, 2000

CLA-2-94:RR:NC:TA:351 G85309


TARIFF NO.: 9404.30.8000; 9503.41.0010

Ms. Mary Van der Fieren
Wal-Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of sleeping bags and toy animals from China.

Dear Ms. Van der Fieren:

In your letter dated December 5, 2000, you requested a tariff classification ruling. The samples are being returned as requested.

The sample submitted is a “Christmas Sleeping Bag,” item number 16990-01, with a detachable toy bear. This item number will feature either a detachable stuffed bear, reindeer or a stuffed snowman. You also inquired about item numbers 16001-00, “Cozy Pals Sleeping Bag, (Golden Retriever),” and 16591-01, “Realistic Jungle Cat Sleeping Bag, (Lion).” The sleeping bags are made of three textile fabric panels. The top exterior panel is constructed of 100 percent acrylic knit pile fabric. The bottom exterior panel is composed of nylon woven fabric. The lining is made of 100 percent polyester woven fabric. The three panels are sewn fully closed on two sides. The third side is sewn partially closed and features a zipper closure. The fourth side is open and features an extended panel for the attachment of the stuffed animal. The toy bear is made of knit pile fabric sewn to resemble a teddy bear and stuffed with polyester fiber filling. Attached onto one side are hook and loop fasteners.

The applicable subheading for the sleeping bags will be 9404.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for sleeping bags: other. The rate of duty will be 9 percent ad valorem. The rate of duty will remain unchanged in 2001.

The applicable subheading for the stuffed toy bear, golden retriever and lion will be 9503.41.0010, HTS, which provides for other toys . . . Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof, stuffed toys. The rate of duty will be free. The rate of duty will remain unchanged in 2001.

This ruling applies only to the sleeping bags and the stuffed toys (the bear, golden retriever and the lion.” Your inquiry does not provide enough information for us to give a classification ruling on the reindeer and the snowman. Your request for a classification ruling should include the actual samples. When this information is available, you may wish to consider resubmission of your request.

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 Mitchel Bayer at 212-637-7086.


Robert B. Swierupski

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