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NY K86271

May 26, 2004
CLA-2-95:RR:NC:SP:225 K86271


TARIFF NO.: 9503.90.0080; 4202.92.4500

Ms. Faye Marlowe
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009

RE: The tariff classification of toys and a carry bag from Korea and/or China.

Dear Ms. Marlowe:

In your letter dated May 12, 2004, on behalf of Bestever U.S.A., Inc., you requested a tariff classification ruling.

You submitted the following samples:

Item number 50966/1, Doll Sleeping Bag, is a sleeping bag designed for a doll that measures approximately 15 inches in height and 9 inches in width that is constructed of a quilted woven man-made fabric exterior and lined with a plush fabric. The top of the bag is sewn in the shape of a cat’s head and embroidered with two cat eyes. The bag has an attached ribbon for securing the bag after it is rolled up.

Item number 50955/1, Doll Pillow, is a yellow pillow in the shape of a cat’s head that measures approximately 4 inches in height and 5 inches across from ear to ear. It is made of man-made plush fabric and stuffed with fiberfill.

Item number 50950, Bean Bag Chair, is a multi-colored bean bag that measures approximately 2-1/2 inches in height and 5 inches in diameter. The bean bag is constructed of man-made plush fabric and filled with artificial beans.

Item number 50953/1, Pizza, is a toy in the shape of a pizza that measures approximately 1 inch in height and 4-1/2 inches in diameter. The item is made of plush man-made fabric stuffed with foam, and is decorated with a “topping” of sewn fish.

Item number 50951, Vinyl Bag, is a tote bag wholly of polyvinyl chloride (PVC) plastic sheeting that measures approximately 16 inches in height and 11-1/2 inches across and has two carrying handles.

The applicable subheading for item number 50966/1, Doll Sleeping Bag, item number 50955/1, Doll Pillow, item number 50950, Bean Bag Chair, and item number 50953/1, Pizza, 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.

The applicable subheading for Item number 50951, Vinyl Bag, will be 4202.92.4500, HTS, which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20% 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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