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NY C88451




June 10, 1998

CLA-2-95:RR:NC:2:224 C88451

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Cindy Hazlett
Applause Inc.
P.O. Box 4183
Woodland Hills CA 91365-4183

RE: The tariff classification of plush toys in a bag from China. Dear Ms. Hazlett:

In your letter dated May 27, 1998, you requested a tariff classification ruling.

The submitted sample consists of three stuffed animal toys together with a soft textile enclosure described as a "toy box." It is said that all the components are designed to be played with together. The "toy box" component is sized to fit the animals, the "toy box" and the animal toys are both made of plush velour 100 percent polyester materials, and the components are color and thematically related.

In our opinion, the described "toy box" component serves to store the stuffed animal toys in the play of the product. However, the enclosure does have a carrying strap which permits the bag container 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 storage/carry enclosure can be considered a container specially shaped to contain its companion toy animals. It is suitably durable and is entered with the articles for which it is intended. Further, although this class of toy animal in general is not normally sold with a bag or case, this "toy box" container is specifically manufactured to be used in tandem with the toys and is only sold with the toys it is designed to contain. It has no other significant use that we can see. Consequently, when this "toy box" container is entered with the toy stuffed animals for which it is intended it meets the requirements of GRI 5(a) and should be classified with the stuffed toys.

The applicable subheading for the "toy box" article 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 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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