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NY N009292

May 2, 2007

CLA-2-61: RR:NC:TA:N3:356


TARIFF NO.: 6110.20.2069; 9503.00.0080

Ms. Helena M. Cooper
Fun/World Pony Division
9431 Dowdy Drive, Suite A
San Diego, CA 92126

RE: The tariff classification of a men’s knit pullover garment and a toy stuffed animal from China and Taiwan.

Dear Ms. Cooper:

In your letter dated March 28, 2007, you requested a tariff classification ruling. As requested, your samples will be returned.

Style 90167 “Spanking My Monkey Kit” consists of a men’s pullover garment and a toy plush monkey. The pullover is constructed from 100% cotton, heavyweight, interlock fabric that measures 23 stitches per two centimeters counted in the horizontal direction. The garment appears to be made to men’s specifications and has a rib knit crew neckline; wide, loose fitting, short, hemmed sleeves, a hook and a loop tab on the right shoulder; screen printing on the front and back panels and a straight, hemmed bottom. The toy plush monkey is constructed of a 100% polyester shell and 100% polyester stuffing. It is a comical representation of a monkey.

The toy plush monkey and the pullover garment do not constitute a set or a composite good under the General Rules of Interpretation of the Harmonized Tariff Schedules of the United States (HTSUS). Therefore, the two components must be classified separately in their appropriate provisions.

The applicable subheading for the pullover of Style 90167 will be 6110.20.2069, Harmonized Tariff Schedule of the United States, (HTS), which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: other. The rate of duty will be 16.5% ad valorem.

The applicable subheading for the Plush Monkey of Style 90167 will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersdolls, other toysparts and accessories thereofother. 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/.

The pullover of Style 90167 falls within textile category designation 338. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Mary Ryan at 646-733-3271.


Robert B. Swierupski
National Commodity

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