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NY M81746




March 28, 2006

CLA-2-95:RR:NC:SP:225 M81746

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 6117.80.9540

Mr. Russ Clarkson
Creative Education of Canada, Inc.
704 Mara Street, #135 Point Edward
Ontario, Canada N7V 1X4

RE: The tariff classification of a “Shield” and a “King Crown” from Sri Lanka.

Dear Mr. Clarkson:

In your letter dated March 13, 2006, you requested a tariff classification ruling.

You submitted samples of a “Shield” identified as item number 10001 and a “King Crown” identified as item number 14500. The gold and black toy “Shield” is made of polyethylene foam covered with polyester velour and sequins and measures approximately 11-1/2” in width x 13” in length x ¼” in thickness. In the center of the shield is a gold dragon crest. The shield has a black textile strap for securing to the hand.

The gold and black “King Crown” is made of polyester batting covered with polyester knit and measures approximately 5-1/2” in height x 6” in diameter. It is decorated with faux gems and gold trim and has an elastic band for securing to the head.

The applicable subheading for the “Shield” identified as item number 10001 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." The rate of duty will be Free.

The applicable subheading for the “King Crown” identified as item number 14500 will be 6117.80.9540, HTUS, which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6% ad valorem. The textile designation is 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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 designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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