The tariff classification of plush backpacks from China

NY H80811 May 14, 2001 CLA-2-42:RR:NC:TA:341 H80811 CATEGORY: Classification TARIFF NO.: 4202.22.8050 Ms. Lisa Y. Vega-Pravato Customs Analyst Walt Disney Parks and Resorts Post Office Box 10000 Lake Buena Vista, FL. 32830-1000 RE: The tariff classification of plush backpacks from China Dear Ms. Vega-Pravato: In your letters dated April 27 and March 27, 2001 you requested a classification ruling. You have submitted four samples identified as “Full Body Plush Backpack”. The samples are novelty articles made up as the Walt Disney cartoon characters “Minnie”, “Pooh”, “Tigger” and “Eeyore”. Each article has an exterior surface textile material in chief weight of man-made fibers. The packs have double shoulder straps of woven textile materials. The straps are adjustable. Each has fully plush heads, arms and legs. The “Eeyore” pack has no fiber fill in the torso. The “Minnie”, “Pooh” and “Tigger” packs have partially fiber filled torsos as follows: 1.“Minnie” has approximately 0.1875 ounces of loose fiber. 2. “Pooh” has approximately 0.25 ounces of loose fiber. 3. “Tigger” has approximately 0.313 ounces of loose fiber Each pack has a carrying bag sewn to the rear of the character’s back. The bags have an elliptic zipper closure that varies from 11” to 14” long. The “Minnie” style has a bag that measures 8.5”x5”x5”. The “Pooh” measures 10”x7”x6”. The “Tigger” measures 8”x6”x6’. “Eeyore” has a bag that measures 11”x8”x6”. Young children use the “Full Body Plush Backpacks”. Each are designed to provide storage, protection, organization and portability for the small personal effects normally carried by a young child. The later useful functions have a value greater than any play value the packs may have. Each are chiefly used as a carrying bag for small personal effects. The samples are being returned as requested. The applicable subheading for the “Minnie”, “Pooh”, “Tigger” and “Eeyore” packs will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides, in part, for HANDBAGS, of textile materials, with outer surface of textile materials, of man-made fibers. The duty rate will be 18.3% ad valorem. Goods classified within HTS 4202.22.8050 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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 U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division