The tariff classification of a Clifford the Big Red Dog toy in a textile backpack from China

NY K85464 May 3, 2004 CLA-2-95:RR:NC:2:224 K85464 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 4202.92.3020; 9208.90.0080 Ms. Yvonne M. W. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a Clifford the Big Red Dog toy in a textile backpack from China Dear Ms. Richardson: In your letter dated March 30, 2004, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Clifford the Big Red Dog “Puppy in my Backpack”, style # 25716. The item consists of a six-inch plush stuffed Clifford dog inside a backpack made of Velboa material. The backpack has a removable dog-shaped whistle attached to it. The sample will be returned, as requested by your office. The Clifford the Big Red Dog “Puppy in my Backpack”, Style 25716, is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the components must be classified separately. The applicable subheading for the Clifford the Big Red Dog toy portion of Style # 25716 will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the whistle portion of Style # 25716 will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for whistles, call horns and other mouth-blown sound signaling instruments: other, other. The rate of duty will be 5.3 % ad valorem. The applicable subheading for the Vilboa material backpack portion of Style # 25716 will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases...knapsacks and backpacks...other: with outer surface of sheeting of plastic or of textile materials: other...other: of man-made fibers: backpacks. The rate of duty will be 17.6 % ad valorem. 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, National Commodity Specialist Division