The tariff classification of four stuffed animal toys with blankets from China

N117219 August 25, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 6301.40.0020; 6307.90.9889 Ms. Gita Yao Milgram & Company Ltd. D.B.A. Milgram Freight Services 500-407 McGill Montreal, Quebec Canada H2Y 2G7 RE: The tariff classification of four stuffed animal toys with blankets from China Dear Ms. Yao: In your letter submitted July 29, 2010, you requested a tariff classification ruling on behalf of Canada Inc. D.B.A. Blankets & Beyond. Samples of the four products referred to as stuffed plush animal holding a blanket were received with your inquiry. The first item is identified as style P-BLTY, a blue stuffed plush dog holding a predominantly blue man-made fabric blanket. The blanket is made of a knit pile material and it measures approximately 31” wide x 38” long. The second item is designated as style P-SGTYL, a dark beige and pink stuffed plush bunny rabbit holding a coordinating pink “blanky” that is approximately 14” wide x 16” long. The “blanky” is a pink knit pile fabric with a printed woven border. Although you refer to the foregoing product as a blanket, it is not considered a blanket for tariff purposes. The third item is style P-SGTYS, a white and pink bunny rabbit holding a pink “blanky” that measures approximately 14” wide x 16” long. The “blanky” is constructed of two panels (one knit pile, one woven) sewn together. As previously noted for style P-SGTYL, the so called blanket is not considered such for tariff purposes. The fourth item, style P-BLNU, is a bunny puppet with a stuffed head and arms attached to a pink man-made fabric blanket. The blanket is a knit pile construction with the approximate dimensions, 30” wide x 36”long. Due to the independent nature of the stuffed animal toys and blankets in each style, they will be classified separately. The products are not considered sets or composite goods for tariff purposes since they are easily separated from one another and each may be used alone. The samples will be returned as requested. The applicable subheading for the four stuffed plush animals of styles P-BLTY, P-SGTYL, P-SGTYS and P-BLNU will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the two blankets of styles P-BLTY and P-BLNU will be 6301.40.0020, HTSUS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs of synthetic fibers…other. The rate of duty will be 8.5% ad valorem. The applicable subheading for the two “blankies” of styles P-SGTYL and P-SGTYS will be 6307.90.9889, HTSUS, which provides for other made up articles, other. The rate of duty will be 7% ad valorem. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division