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NY K82622




February 5, 2004
CLA-2-63:RR:NC:N3:351 K82622

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 84005, is a 14” female bunny. It has a resin head and hands and a polyester body with wire in the arms and legs. It has a polyester and nylon dress, pink bodice, and a yellow skirt. These clothes are permanently attached. There are artificial flowers at the waist, cuffs, the bottom of the skirt, and also by its ears. It is holding a basket of flowers. You indicate that the cost breakdown for this item is $11.06 for the textile portion ($9.48 polyester and $1.58 nylon) and $3.16 for the resin.

The second sample submitted, identified as Stock number 84004, is a 14” male bunny. It has a resin head and hands and a polyester body with wire in the arms and legs. It has polyester and nylon clothes, pink pants, a yellow kimono top and yellow tights. These clothes are permanently attached. There are artificial flowers at the waist, cuffs, tie, and on the tops of the shoes. You indicate that the cost breakdown for this item is $8.29 for the textile portion ($6.38 polyester and $1.91 nylon) and $2.55 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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