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NY L89511

December 30, 2005

CLA-2-63:RR:NC:N3:351 L89511


TARIFF NO.: 6307.90.9889, 9503.90.0080, 9505.90.2000

Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of plush baskets and toys from China or Hong Kong

Dear Ms. Freese:

In your letter dated Dec. 15, 2005, you requested a tariff classification ruling.

You submitted five samples. Item 6111690, the Dudley Keepsake Basket, is an oval-shaped, hinged basket, 6” x 8” x 11” tall, with a cartoon rabbit’s head and arms at the top. The entire item, including stuffed feet, is covered in brushed fabric. It has no handle.

Item 6111310, Plane Basket with Logo, is approximately 12” long x 5” tall (9” at the plane’s tail) and is stuffed with what appears to be polyfill (polyester fiber fill.) The body forms around and covers a plastic cup, 4½” deep by 5” across. A plastic handle is covered in the same fabric. A photograph of a similar item shaped like a car was also submitted.

Item 6123690, Dudley’s Bunny Wind Twirler, is a hanging, spiral-shaped item that hangs from a clip attached to a ribbon that is attached to a bunny’s head which is made of woven fabric and stuffed with polyfill. Attached to the bottom of the head is a thin plastic tube covered in textile fabric that hangs down approximately 18”, with three 15” ribbons hanging from the bottom.

The applicable subheading for items 6111690, 6111310 (plane and car), and 6123690 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

Item 6123710, Egg Head Plush, is an egg-shaped stuffed head, approximately 4” tall, with a face embroidered on one side and a sprig of fibers sewn on top to simulate hair. It is stuffed with polyfill and a bag containing small plastic balls and a noisemaker that is activated when pressed.

The applicable subheading for the item 6123710 will be 9503.90.0080, 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.

Item 6123640, Disappearing Egg Trick, is a plastic magic trick.

The applicable subheading for item 6123640 will be 9505.90.2000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof. The rate of duty will be free.

You describe each item as having an Easter theme. However, Dudley is a symbol of a commercial line of merchandise that happens to be a rabbit, but not all rabbits are symbols of the holiday, i.e., the Easter Bunny.

The samples will be returned as requested.

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.


Robert B. Swierupski

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