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NY J88778




October 1, 2003

CLA-2-95:RR:NC:2:224 J88778

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 9404.90.2000; 9404.90.8522; 6301.40.0020

Mr. John Limb
ANA Link, Ltd.
175-11 148th Road
Suite # 201
Jamaica, NY 11434

RE: The tariff classification of toys, cushions, quilts and blankets from China

Dear Mr. Limb:

In your letter dated September 15, 2003, you requested a classification ruling, on behalf of C7H Toy of America, Inc., your client.

You are requesting the tariff classification on four items as follows: item DE4-3035 (a blanket with a toy animal head and paws), item DE4-3036 (a stuffed toy duck (or other animal) with a blanket inside a zippered compartment), item DE4-3033 (a stuffed toy rabbit with a detachable coordinating quilt), and item DE4-3034 (a stuffed egg shell with a blanket and a miniature stuffed toy inside a zippered compartment). Your samples will be returned, as requested by your office.

The items that are combination items: blankets/quilts and toys together and a blanket, miniature stuffed toy and eggshell cushion together would not be considered sets for classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components are separately classifiable. The blankets and quilt are detachable in items DE4-3036, DE4-3033, and DE4-3034, and are classifiable accordingly. The blankets are constructed of 100% polyester fleece and the quilt is constructed of 65% polyester, 35% cotton for the shell and 100% polyester filling.

The applicable subheading for item #s DE4-3035 (novelty blanket with animal head and paws), the blanket portion of DE4-3036 and the blanket part of DE4-3034 will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for blankets (other than electric blankets) and traveling rugs, of synthetic fibers...other. The duty rate will be 9 % ad valorem.

The applicable subheading for the egg cushion part of item DE4-3034 will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other: pillows, cushions and similar furnishings: other. The duty rate will be 6 % ad valorem.

The applicable subheading for the quilt (blanket) part of item DE4-3033 will be 9404.90.8522, Harmonized Tariff Schedule of the United States (HTS), which provides for other: quilts, eiderdowns, comforters and similar articles...with outer shell of man-made fibers. The rate of duty will be 13 % ad valorem.

The applicable subheading for the toy portion of item DE4-3033, DE4-3034 (miniature stuffed toy) and DE4-3036 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

The blanket portion of items DE4-3034, DE4-3035 and DE4-3036 falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota and the requirement of a visa.

The quilt portion of item DE4-3033 falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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