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NY M85500




July 28, 2006

CLA-2-95:RR:NC:SP:225 M85500

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Mr. Edward B. Ackerman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor
New York, NY 10022-4877

RE: The tariff classification of a “Plush Toy Automobile w/Zipper Pocket/Straps” from China.

Dear Mr. Ackerman:

In your letter dated July 21, 2006, on behalf of Global Designs Concepts, Inc., you requested a tariff classification ruling.

You submitted a sample of a “Plush Toy Automobile w/Zipper Pocket/Straps” identified as item number 04854R1, which is being returned upon your request. The item is a plush toy automobile designed to resemble the character “Lightning McQueen” from the animated movie “Cars.” The red automobile measures approximately 8-1/4” in width x 12” in length x 6-1/4” in thickness, and features eyes, a mouth, sewn-on plush wheels and spoiler, a racecar number and product sponsors. The undercarriage of the autjomobile has a zippered pocket that measures approximately 6” in width and 10” in length and textile webbing straps that allows the automobile to be carried on a child’s back. However, due to the item’s stuffing, the zippered pocket has minimal storage capacity and is incapable of storing anything other than tiny, flat, non-bulky articles unlike a normal backpack. Therefore, the item will be classified as a toy.

The applicable subheading for the “Plush Toy Automobile w/Zipper Pocket/Straps” identified as item number 04854R1 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.

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 holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.

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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