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NY M80405




February 21, 2006

CLA-2-63:RR:NC:TA:349 M80405

CATEGORY: CLASSIFICATION

TARIFF NO.: 6301.40.0020; 9502.10.0010; 9503.41.0000

Ms. Linda Lauro
Commonwealth Toy & Novelty Co., Inc.
45 West 25th Street, 5th Floor
New York, NY 10010

RE: The tariff classification of a blanket and doll or stuffed toy from China, Indonesia or Hong Kong

Dear Ms. Lauro:

In your letter dated February 7, 2006 you requested a classification ruling.

You submitted a sample of a “Pillow People” blanket and stuffed toy. The item and packaging are noted to be a prototype version and the header card identifies the product as “snoozerville snugglers.” The blanket, which measures approximately 27 inches square, is made from two layers of a polyester knit fleece fabric sewn together along their edges. One corner features a large cloud shape appliqué embroidered with the words “pillow people.” Sewn to the opposite corner is a strip of hook tape.

While in the package a “Pillow People” is attached to the tape. There are six different “Pillow People.” They are all made to resemble miniature pillows with outer shells made from various man-made fiber knit fabrics. Some of the fabrics are a pile and other fabrics are coated. The pile fabrics allow the “Pillow People” to be attached to the hook tape. They may be easily removed or reattached allowing separate play. The body of the “Pillow People” measures approximately 5.5 inches square and it is stuffed with polyester filler. One side is embroidered and appliquéd with facial features. Stuffed pieces that resemble arms and legs extend from the side and bottom seams. Two of the “Pillow People,” Betty Bye and Rock-a-Bye Baby, resemble humans while the other four, Pillow Fighter, Sweet Dreams, G.D. Dozer and P.J. Sandman, have the appearance of non-human creatures. Although packaged together at time of import, the blanket and “Pillow People” are not considered “goods put up in sets for retail sale.”

The applicable subheading for the blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers other. The duty rate will be 8.5 percent ad valorem.

The applicable subheading for the “Betty Bye” and “Rock-a-Bye Baby” “Pillow People” will be 9502.10.0010, HTSUS, which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed stuffed. The duty rate will be Free.

The applicable subheading for the “Pillow Fighter,” “Sweet Dreams,” “G.D. Dozer” and “P.J. Sandman” “Pillow People” will be 9503.41.0000, HTSUS, which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: stuffed toys and parts and accessories thereof. The duty rate will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The blanket falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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