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NY I86237

October 4, 2002

CLA-2-95:RR:NC:2:224 I86237


TARIFF NO.: 9503.41.0000; 4819.40.0040

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Bunny in Handcrafted Bag” from China.

Dear Ms. Aldinger:

In your letter dated September 16, 2002, you requested a tariff classification ruling.

The sample submitted for tariff classification is known as a “Bunny in Handcrafted Bag”, item number 930638. The item will be available in both a pink or blue version: pink bag and pink rabbit, blue bag and blue rabbit. Each paper bag measures approximately eight inches high and has acrylic string handles. Each bag is embellished with a handcrafted card that is permanently mounted to the front of the bag. Each decorative gift bag contains an easily removable plush stuffed rabbit toy. The composition of this item is 80 % acrylic plush fabric, 10 % polyester fiber stuffing, 5 % plastic accessories and 5 % accessories.

Both the bag and the toy will be classified on their own merit, since the two together do not qualify as a set for the purposes of the Harmonized Tariff Schedule. The toy rabbit will be classified in chapter 95 of the HTSUSA as a stuffed toy representing an animal, and the decorative paper bag will be classified in chapter 48 of the HTSUSA as other sacks and bags of paper or paperboard.

The applicable subheading for the toy bunny portion of “Bunny in Handcrafted Bag”, item # 930638, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the paperboard bag part of item # 930638 will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other sacks and bags, of paper or paperboard. The rate of duty will be 1.1 % 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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