The tariff classification of a Playtime Carrier from China.

NY M85641 August 09, 2006 CLA-2-95:RR:NC:2:224 M85641 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Michele Demsky Artskills 217 Ferry Street Easton PA 18042 RE: The tariff classification of a Playtime Carrier from China. Dear Ms. Demsky: In your letter dated August 1, 2006, you requested a tariff classification ruling. The merchandise is described as item PLG-1510 Playtime Carrier. The sample consists of a stuffed polyester fabric toy representation of an animal and an empty zippered case or compartment constructed of soft cloth material lined in thin sateen and measuring approximately 12 inches in height, eight inches in width and five inches in depth. The case is permanently attached to a toy carrier or trolley. The 11-inch high toy stuffed animal can be placed in either the front pocket of the case or inside of the case itself. The carrier or trolley is composed of two plastic wheels and a handle that can be extended to approximately 20 inches in height. The applicable subheading for the PLG-1510 Playtime Carrier article will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other toys; Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division