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NY L81978

February 16, 2005

CLA-2-95:RR:NC:SP:225 L81978


TARIFF NO.: 9503.90.0080

Mr. John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road, Suite 160
Eagan, MN 55121

RE: The tariff classification of a Groovy Girls Snazzy Sleeper and a Snuggables Dog Blankie from China.

Dear Mr. Mattson:

In your letter dated January 18, 2005, on behalf of your client, Manhattan Toy, you requested a tariff classification ruling.

You submitted the following samples:

Item number 108870, Groovy Girls Snazzy Sleeper, is a textile multi-colored toy sleeping bag sized to fit a Groovy Girls doll (not included) that measures approximately 13” in length x 5-1/2” in width. It has a zipper along one side to facilitate the placement inside of a doll, and a small pocket on top in which a 3-1/2” pink teddy bear has been inserted. The sleeping bag is decorated with a flower pattern and constructed of man-made fibers.

Item number 203020, Snuggables Dog Blankie, is a blue and yellow plush quilted “blankie” made of 100% polyester fabric and 100% cotton corduroy fabric stuffed with polyester fiberfill that measures approximately 11” on all sides. One side is designed with a whimsical head of a puppy dog. The head and front legs 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 small child whose small hand will be able to hold the blanket “body”.  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 puppy dog depicted on the Snuggables Dog Blankie is not a "full bodied" representation of an animal, it is more properly classifiable as a toy in subheading 9503.90.0080, HTS.

Your samples are being returned as requested.

The applicable subheading for item number 108870, Groovy Girls Snazzy Sleeper, and item number 203020, Snuggables Dog 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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