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NY N006911




February 28, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9503.00.0080

Ms. Suzanne Lagay Kay
Franco Manufacturing Company, Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of Stuffed Tonka Truck and SpongeBob Squarepants Stuffed Animal from China

Dear Ms. Kay:

In your letter dated February 5, 2007, you requested a tariff classification ruling.

The samples submitted are as follows:

The Stuffed Tonka Truck is a fabric pillow molded in the shape of a Tonka dump truck. The truck’s outer surface is composed of 100 percent polyester and the filling material is 100 percent polyester fiber. The pillow measures approximately 12 ½ X 13 inches. The pillow is not constructed to be used as a seat or furniture, therefore, HTS 9401.80.6010 is not applicable.

The SpongeBob Squarepants Stuffed Animal is a pillow molded in the shape of a cartoon character known as SpongeBob. The pillow’s outer surface is composed of 100 percent polyester and the filling material is 100 percent polyester fiber. The pillow measures approximately 12 X 10 inches. The pillow is considered a toy put up for the amusement of children.

The applicable subheading for the Stuffed Tonka truck will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: Other. The duty rate will be 5.4 percent ad valorem.

The applicable subheading for the SpongeBob Squarepants Stuffed Animal will be 9503.00.0080, 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.

 Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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/.

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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