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NY F87889




June 9, 2000

CLA-2-95:RR:NC:2:224 F87889

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025; 4202.32.2000; 4202.92.4500

Shanon Bartel
Pleasant Company
8400 Fairway Place
Middleton, Wisconsin 53562-2554

RE: The tariff classification of a toy cat with a coin purse and travel pouch from China.

Dear Ms. Bartel:

In your letter dated June 2, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is identified as style number 5102-01, Hand Care Kit Cat. The product consists of a toy cat constructed of a plush acrylic exterior and filled with polyester stuffing and plastic pellets (beans), a plastic purse attached to the cat’s arm, and a plastic travel pouch. The purse attached to the cat’s arm will hold three small bottles of nail polish at the time of sale to the consumer. The small travel pouch will contain a nail clipper, nail brush, emery board and nail tip sheet at the time of sale to the consumer. Both the plastic pouch and the small plastic travel pouch will be imported empty. The cat, the purse and the small travel pouch are separately classified in the HTS (see the next three paragraphs for the appropriate classifications). Please note that the cat is not considered stuffed because of the plastic pellets or beans. Stuffed toys must be stuffed only with traditional textile stuffing.

The applicable subheading for the toy cat 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.

The applicable subheading for the nail polish purse that is similar to a coin purse will be 4202.32.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of a kind normally carried in the pocket or in the handbag: With outer surface of sheeting of plastic or of textile materials: With outer surface of sheeting of plastic: Other.” The rate of duty will be 20 percent ad valorem.

The applicable subheading for the small travel pouch (which will hold a nail clipper, nail brush, emery board and nail tip board) will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcaseswallets, pursesOther: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20 percent ad valorem.

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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