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NY J86947

August 5, 2003

CLA-2-61:RR:NC:3:353 J86947


TARIFF NO.: 6117.80.9540

Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of hand warmer muff from China.

Dear Ms. Gomez:

In your letter dated July 28, 2003, on behalf of Aurora World, you requested a classification ruling.

Your submitted sample, style 16261 is a hand warmer muff. The hand warmer is composed of an outer surface of 100% knit polyester brushed fabric and the lining is of knit polyester fleece material. The plush item has a cat face and an approximately 44 inch long cotton braided handle. On top of the item is a small zippered compartment. You state style 16260 is identical to style 16261, except it has a dog face.

The item is not considered a toy, it is a functional hand muff. Also, 9503.41.0000 covers full figured animals. Your item is clearly not a full figured depiction of a cat (style 16261).

The applicable subheading for styles 16261 and 16260 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 garments or of clothing accessories: other accessories: other: other: of man-made fibers: other. The duty rate will be 14.7 percent ad valorem.

Style 16261 and 16260 falls within textile category designation 659. Based upon International Textile Trade Agreements products of China is 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 646-733-3053.


Robert B. Swierupski

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