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NY J88858




September 29, 2003

CLA-2-42:RR:NC:TA:341 J88858

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3020; 9503.41.0000; 7326.20.0070

Mr. Jung Choi
Windsor Toys, Inc.
A Division of Chosum International, Inc.
200 Fifth Avenue, Suite 123
New York, NY 10010

RE: The tariff classification of a novelty backpack and stuffed toy animal from Korea, Indonesia, China and/or Thailand.

Dear Mr. Choi:

In your letter dated September 19, 2003, you requested a classification ruling.

The sample submitted is identified as style #034860 “Dog Backpack”. The item is a novelty backpack with a plush toy animal clip-on. The bag is made-up of man-made fiber textile material and resembles a dog. The head, legs and tail are stuffed with loose fiberfill. The torso has a zipper opening approximately 12 inches deep. The backpack has woven shoulder straps and a woven pick-up loop. The article will be presented with a plush toy affixed by means of either a plastic or a steel wire split ring hanging on a steel snap hook affixed to the pack’s zipper pull. Your sample is being returned as requested.

The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The duty rate will be 17.8 percent ad valorem.

HTS 4202.92.3020 falls within textile category designation 670. Based upon international textile trade agreements products of Korea, Indonesia, China and Thailand are not currently subject to quota and the requirement of a visa.

The applicable subheading for the stuffed toy animal with plastic clip-on will be 9503.41.0000, HTS, which provides for “Toys representing animals or non-human creatures and parts and accessories thereof: Stuffed toys and parts and accessories thereof”. The duty rate will be Free.

The applicable subheading for the stuffed toy animal with steel wire split ring will be 7326.20.0070, HTS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The duty rate will be 3.9 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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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