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NY I83941

July 18, 2002

CLA-2-95:RR:NC:2:224 I83941


TARIFF NO.: 9503.41.0000; 7323.99.9060

Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a bunny holding a metal basket from China.

Dear Ms. Liu:

In your letter dated June 28, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a 7 inch sitting bunny in tie-dyed material holding a metal basket. The designated item number for this product is C81P0561. The product is composed of two parts: a stuffed plush sitting bunny in a tie-dyed fabric with a bow on its neck and a metal basket that is affixed to the bunny by three little stitches. The bunny and the basket can be easily separated and used by the consumer as two separate items. For the foregoing reasons, the bunny will be classified as a toy in Chapter 95 of the HTSUSA, while the steel wire basket will be classified as metal articles for household use in Chapter 73 of the HTSUSA. You have not requested that your sample be returned.

The applicable subheading for the stuffed plush bunny of item C81P0561 will be 9503.41.0000, 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: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the metal (steel wire) basket portion of item C81P0561 will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 % ad valorem.

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 646-733-3025.


Robert B. Swierupski

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