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NY N007977




March 15, 2007

CLA-2-94:RR:NC:SP:233

CATEGORY: CLASSIFICATION

TARIFF NO.: 9403.90.6000

Ms. Carol Robertson
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: The tariff classification of an animal bag from China.

Dear Ms. Robertson:

In your letter dated March 6, 2007, on behalf of Boon Inc., you requested a tariff classification ruling.

You have submitted a sample of the animal bag that will be returned as requested. The animal bag comes in four versions: Oval, Otto, Trio and trio Elite. The submitted sample is of The Oval that is made of a plush 100% polyester textile with three nylon mesh zippered windows.

The animal bag is imported as an empty shell. It will be stuffed with plush animals and used as a floor standing storage bin. It can also be used as a soft seat similar to a bean bag chair. Since the primary purpose is to store plush animals, it will be classified as parts of furniture other than seats.

The applicable subheading for the animal bag will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof, Parts, Other, Of textile material, except cotton”. 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/.

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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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