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NY K87053




July 1, 2004
CLA-2-95:RR:NC:2:224 K87053

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000; 4202.92.3031

Mr. Francine Marcoux
Hampton Direct Inc
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a Counting Caterpillar from China

Dear Ms. Marcoux:

In your letter dated June 14, 2004 you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as Counting Caterpillar, item # 26680. The item consists of a textile toy caterpillar that is constructed of a100% polyester exterior and 100% polyester filling. The parts of the caterpillar’s body are held together by means of hook and loop fasteners. The product also includes a double handle, open top shopper tote bag that is manufactured of 65% polyester and 35% cotton. The exterior surface is essentially of polyester man-made material.

The caterpillar and shopper tote are not considered to be 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 contents are classified separately.

The applicable subheading for the stuffed toy caterpillar part of style # 26680 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 shopper tote bag part of style # 26680 will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcase, vanity cases...shopping bags...other: with outer surface of sheeting of plastic or of textile materials: travel, sports and similar bags: with outer surface of textile materials: other...other: of man-made fibers: other. The rate of duty will be 17.6% ad valorem.

HTS 4202.92.3031 falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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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