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NY L89261





December 28, 2005

CLA-2-63:RR:NC:N3:351 L89261

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889, 4820.10.2010, 6405.20.9000, 9404.90.2000, 4202.92.4500

Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of “Sleepover Sets” from China

Dear Mr. Hoffacker:

In your letter dated November 29, 2005, you requested a tariff classification ruling on behalf of your client, K.B. Toys of Massachusetts, Inc., of Pittsfield, Mass.

The submitted samples are identified as the Sleepover Set with Diary (Item #5700) and the Sleepover Set with Photo Frame (Item #5700). The Sleepover Set with Diary consists of a polyester door hanger, a heart-shaped polyester pillow, a textile-covered paper diary, slippers, and a clear vinyl plastic bag in which they are packaged and presumably stored and carried. The bag is of a kind similar to a shopping bag.

The “Sleepover Set with Photo Frame” consists of a polyester door hanger, a flower-shaped polyester pillow, and a textile-covered photo frame, in the same kind of bag.

The pillows are stuffed and are shaped like either a flower (approximately 11” across) or heart (11” x 10”), and are capable of supporting the head and neck. They are made of pile fabric with appliqués on the front. The applicable subheading for the pillows will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of bedding and similar furnishing stuffed or internally fitted with any material . . . whether or not covered: other: pillows. . . : other. The rate of duty will be 6 percent ad valorem.

The door hangers are also flower- (7”) or heart-shaped (7” x 5”). They are made of woven fabric and are stuffed, with a cord for hanging. “Do not disturb” is heat-transferred on the front. The applicable subheading for the door hangers will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The picture frame is pile fabric over paperboard. It is heart-shaped, 5” x 5”, with a 1½” square cutout for a picture to be visible. The applicable subheading for the picture frame will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The diary is a 5” x 4” spiral notebook. The applicable subheading for the diary will be 4820.10.2010, HTS, which provides for bound diaries and address books. The rate of duty will be Free.

The slippers are for indoor use and have polyester pile fabric uppers, polyester soles, and a foam-padded sole. The applicable subheading for the slippers for indoor use will be 6405.20.9000, HTS, which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics, leather, or composition leather; in which the fabric of the upper consists, by weight, predominantly 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 percent ad valorem.

The applicable subheading for the vinyl carry bags will be 4202.92.4500, HTS, which provides for travel, sports, and similar bags, other. The general rate of duty will be 20 percent ad valorem.

The samples will be returned as requested.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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