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NY K80664

December 17, 2003
CLA-2-64:RR:NC:SP:247 K80664


TARIFF NO.: 6405.20.9090 ; 9503.90.0080

Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO 63134

RE: The tariff classification of bunny slippers and rabbit blankee toy from China

Dear Mr. Epstein:

In your letter dated December 2, 2003, on behalf of Trimfoot Co. LLC, you requested a tariff classification ruling.

The submitted samples, identified as Style #I-9245/I-9246, are a pair of infant’s bunny ear/face slippers and a rabbit blankee with a soft rattle rabbit head.

The baby size slippers have an upper of soft, plush polyester textile fabric and a separately attached predominately textile material outer sole with a pattern of widely spaced rubber/plastic traction dots of less than 1/16-inch thickness. The infant’s slipper does not cover the ankle.

The rabbit blankee consists of the traditional stuffed toy rabbit head with a rattle that is attached at one corner of a small square soft blanket-like material. When held by the child, the “blanket” part acts as the body of the animal. This construction makes it easier for young children to grab and to cuddle the toy while sleeping.

The applicable subheading for the infant’s slippers will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

The applicable subheading for the rabbit blankee, identified Style #I-9245/I-9246, will be 9503.90.0080, HTS, which provides for Toys, other. The rate of duty will be Free.

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 Richard Foley at 646-733-3042.


Robert B. Swierupski

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