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NY K85606

May 4, 2004
CLA-2-95:RR:NC:SP:225 K85606


TARIFF NO.: 9503.90.0080

Ms. Sophia Spoltore
Milgram Freight Services Limited
407 McGill Street, Suite 500
Montreal (Quebec) Canada H2Y 2G7

RE: The tariff classification of a “Bunny Blankie” from China.

Dear Ms. Spoltore:

In your letter dated April 8, 2004, on behalf of your client, 3015327 Canada Inc. d.b.a. Blankets & Beyond, you requested a tariff classification ruling.

You submitted a sample of a “Bunny Blankie” (no item number) which is a pink 100 percent polyester blanket/plush toy that measures approximately 18 inches on all sides. One side is designed with a whimsical character of a bunny rabbit. The head and arms of the animal are represented but the blanket hangs down to complete the image as if the animal is emerging from the blanket. The item is a toy intended for the amusement of a child.

In general, toys that depict a full-bodied animal have been classified either in subheading 9503. 41, HTS or subheading 9503.49, HTS. However, because the bunny depicted on the "Bunny Blankie” is not a "full bodied" representation of an animal, it is more properly classifiable as a toy in subheading 9503.90.0080, HTS.

The applicable subheading for the “Bunny Blankie” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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