United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0858399 - NY 0858533 > NY 0858516

Previous Ruling Next Ruling


NY 858516


December 19, 1990

CLA-2-42:S:N:N3G:341 858516

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3020; 9503.41.1000

Ms. Mona Webster
Target Stores
33 South Sixth Street
Minneapolis, MN 55440-1392

RE: The tariff classification of a backpack and a stuff toy from Taiwan.

Dear Ms. Webster:

In your letter dated November 30, 1990, you requested a tariff classification ruling.

The submitted sample, style #SW-110, is a child's nylon backpack with a small stuffed toy bear which is temporarily affixed to the bag. The bag is lined with plastic and measures approximately 12" x 13". It features adjustable carrying straps as well as a zippered top closure. The front of the bag features a T-pocket designed to contain the stuff toy and printed with "Going To Grandma's".

The applicable subheading for style #SW-110, the backpack of nylon textile materials, will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 20 percent ad valorem.

The applicable subheading for the stuffed toy bear will be 9503.41.1000, HTS, which provides for toys representing animals or non human creatures, stuffed toys... The duty rate will be 6.8 percent ad valorem.

Please note item 9503.41.1000 if imported before December 31, 1992, will be eligible for (Duty Free) treatment under HTS, 9902.95.02.

Item 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: