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NY K82621




February 5, 2004
CLA-2-63:RR:NC:N3:351 K82621

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Wendy Lawson
Customs and Cost Import Analyst
Sears roebuck and Company
3333 Beverly Road
D5-256B
Hoffman Estates, IL 60179

RE: The tariff classification of textile/resin bunnies from Thailand

Dear Ms. Lawson:

In your letter dated January 23, 2004, you requested a tariff classification ruling.

The first sample submitted, identified as Stock number 84007, is a 22” female bunny. It has a resin head and hands and a polyester-stuffed body, arms, and legs. It has a two-layer dress with a polyester outer layer. The dress is covered with embroidery. The inside layer is cotton, the sleeves are striped, and the skirt has a leaf print. The dress is permanently attached to the bunny. There are artificial flowers at the waist, cuffs, and head. There is a straw hat in one hand and there is a basket of artificial flowers on its back. You indicate that the cost breakdown for this item is $30.88 for the textile portion ($14.25 cotton and $16.63 polyester) and $11.88 for the resin.

The second sample submitted, identified as Stock number 84006, is a 20” male bunny. It has a resin head, hands, and shoes. The body, arms, and legs are stuffed with polyester. It has a suit consisting of cotton pants and jacket with a polyester shirt and tie. The suit is permanently attached. There are artificial flowers on the cuffs and a basket of artificial flowers on its back. You indicate that the cost breakdown for this item is $21.71 for the textile portion ($10.02 cotton and $11.69 polyester) and $8.35 for the resin.

The essential character of both items is considered to be imparted by the textile portion. These items are decorative in nature and are not toys or dolls.

The applicable subheading for the bunnies will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The samples will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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