The tariff classification of a textile house with furni-ture, stuffed animals and a tote bag from Thailand

NY 817037 December 19, 1995 CLA-2-95:RR:NC:FC: 225 817037 CATEGORY: Classification TARIFF NO.: 9503.70.0030; 9503.41.0010; 4202.92.3030 Ms. Susan D. Klingbeil IKEA North America Services, Inc. Plymouth Commons 496 W Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a textile house with furni-ture, stuffed animals and a tote bag from Thailand Dear Ms. Klingbeil: In your letter dated November 20, 1995, received in this office on November 28, 1995, you requested a tariff classifi-cation ruling. Two products were submitted with your inquiry. The "Goonk House" consists of a fabric housing unit and textile furniture. The house is made of a polyester/cotton blend material with foam padding and measures approximately 10 1/2" in height, by 18" in length and 9 1/2" in depth (closed). One wall of the house contains an open mesh window with drapes sewn on the inside. Included with the house are 6 pieces of soft, foam filled, furniture and an area rug with diameter of about 6 inches. Furniture consists of a couch, armchair, bed, table, piano and television. A zipper runs along the outer edge of one wall which, when opened, folds down enabling access to the inside of the house. After play activity, the house and its contents, may be hand carried by means of a textile strap attached to the roof. Unlike the "Goonk House", the "Kritter Bag" item #87186695, does not transform into a playhouse. The textile bag remains a carry bag to store and/or transport small articles. It's outer design has sewn on textile flaps which may simulate doors and windows, however, there are no openings to maneuver figures inside. This bag contains 10 stuffed animals but is not considered to be a usual container or packaging for same. The tote bag closes via a zipper along the top and has two stuffed fabric handles sewn on either side. The item is not considered a set for classification purposes. The fully functioning tote bag and stuffed animals are separately classifiable. Your samples are being returned as requested. The applicable subheading for the "Goonk House" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the stuffed animals included with the "Kritter Bag", article #87186695, will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: stuffed toys. The rate of duty will be free. The applicable subheading for the tote bag referred to as "Kritter Bag", article #87186695, will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for: Travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 19.8 percent ad valorem. Items classifiable under 4202.92.3030 fall within textile category designation 670. Based upon international textile trade agreements products of Thailand are subject to the requirement of a visa. 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. Part categories are the result of international bilateral agree-ments which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division