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NY 813161




August 8, 1995

CLA-2-95:S:N:N7:224 813161

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

David A. Eisen
Siegel, Mandell & Davidson, P.C.
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a plush toy with overnight bag from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated August 1, 1995, you requested a tariff classification ruling on behalf of Avon Products, Inc.

The submitted sample consists of a stuffed toy likeness of a bear which will be imported and sold with a textile travel/storage case. The toy is approximately 12 inches in height and is clothed in a dress and hat outfit. The case is a padded bifold carrying case designed similar to a pad holder. It is designed to contain only the plush toy with which it is imported and sold. The toy is inserted into a special pouch sewn to the left side of the case. The bifold carry case does appear to be of a kind normally sold at retail with the contents.

In our opinion, the component described as an overnight bag or storage case, serves to store and protect the stuffed toy animal. However, the bag does have a carrying strap which permits the bag and its contents to be transported from place to place. General Rule of Interpretation (GRI) 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

The instant case can be considered a container specially shaped or fitted to contain this specific toy, is suitably durable and is entered with the article for which it is intended. Further, although this class of toy animal in general is not normally sold with a bag or case, this case is specifically manufactured to be used in tandem with the toy and is only sold with the toy it is designed to contain. It has no other significant use that we can see. Consequently, when this specially fitted bag or case is entered with the toy for which it is intended it meets the requirements of GRI 5(a) and should be classified with the stuffed toy.

The applicable subheading for the overnight bag with plush toy, pp 134392, will be 9503.41.0010, HTSUS, which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof, stuffed toys. The rate of duty will be free.

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

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