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NY E88058




October 7, 1999

CLA-2-95:RR:NC:2:224 E88058

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Sandra Kobs
Kohl’s Department Stores
Corporate Offices
N56 W 17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of five bean bag frames from China.

Dear Ms. Kobs:

In your letter dated September 23, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on five items that are referred to as bean bag frames. There are five styles that represent four animals. Style # 45293/12 represents a flamingo, style # 45286/12 depicts a parrot, style # 45299/12 is a lion version, style # 45297/12 represents a lamb and style 45301/12 depicts a bunny. All styles are plush on the outside and are filled with textile stuffing and plastic pellets or beans. Although the items have a small plastic patch, that serves as a picture frame, sewn onto their fronts, the articles are essentially toys. The picture frame on each is a secondary feature and does not change the classification of the items as toys. The samples will be returned, as requested.

The applicable subheading for the five bean bag toys/frames will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” The rate of duty will be free.

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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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