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NY N007460

March 1, 2007



TARIFF NO.: 9505.90.6000

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Avenue
Union, NJ 07110

RE: The tariff classification of a rat assortment from China.

Dear Ms. Bonadonna:

In your letter dated February 25, 2007, you requested a tariff classification ruling.

You submitted a photograph of vendor style 19417PDQ, 4 Assorted Rats, which consists of four polyethylene rats in various aggressive poses that measure approximately 4” in height and length. The rats are completely life-like and feature scruffy faux fur, long, bared fangs and claw-like hands and feet. The rats are considered too realistic looking and too similar to real rats to be considered toys. Instead the rats are intended for use as a home decoration, such as being positioned on a windowsill, to help produce a scary environment for the Halloween holiday, and will be marketed and sold accordingly.

The applicable subheading for vendor style 19417PDQ, 4 Assorted Rats, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

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/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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 Wayne Kessler at 646-733-3026.


Robert B. Swierupski

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