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NY K84967




April 28, 2004
CLA-2-95:RR:NC:2:224 K84967

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 4202.92.4500

Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
1372 Broadway, 2nd Floor
New York, NY 10018

RE: The tariff classification of a Clifford the Big Red Dog bath toy in a PVC bag from China

Dear Ms. Richardson:

In your letter dated March 30, 2004, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Clifford the Big Red Dog scrubby bath toy, style # 25724. The item consists of a plush terry cloth Clifford dog with a strap attached to it inside a polyvinyl chloride (PVC) plastic sheeting travel bag. Although the Clifford dog may be used as a washing implement, it is essentially a toy for the amusement of children. The bag may be used to transport the toy dog, as well as other small items. The sample will be returned, as requested by your office.

The Clifford the Big Red Dog scrubby bath toy in a PVC travel bag, Style 25724, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately.

The applicable subheading for the Clifford the Big Red Dog toy portion of Style # 25724 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 applicable subheading for the drawstring PVC travel bag portion of Style # 25724 will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for other: with outer surface of sheeting of plastic or of textile materials: travel, sports and similar bags: other. The rate of duty will be 20 % 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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