The tariff classification of a plush animal toy with blanket from China

N132422 November 30, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 6301.40.0020 Mr. John Whitson Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a plush animal toy with blanket from China Dear Mr. Whitson: In your letter dated November 5, 2010, you requested a tariff classification ruling. A sample of the product referred to as an Animal Plush Pillow/Blanket, item # 55471, was received with your inquiry. The item is a plush, full-figured depiction of a sheep with three-dimensional stuffed head, legs and tail. The sheep’s body wraps around a man-made fabric blanket which is secured by a hook and loop closure on the bottom of the sheep’s body. Both articles are constructed of a soft knit pile material. The item will be made in an assortment of different animals such as a bunny and a dog. The blanket measures approximately 30” wide x 45” long. You suggest that the toy animal and blanket should be classified together as a toy, as was the item in NY N009754 (April 27, 2007). However, the ruling that you cite is distinguishable from the instant case as the two items are constructed differently. In the aforementioned ruling, the article was deemed to be a composite good. The blanket was enclosed in a zipper compartment of the full-bodied plush animal, transforming it into a stuffed toy. The blanket was not visible when the product was displayed for retail sale. The blanket that is the subject of this inquiry will be clearly in view at the time of importation and at the point of retail sale and appears as two separate and distinct articles. Due to the independent nature of the animal toy and blanket, they will be classified separately. The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities. The instant article is more closely related to the items found in NY N117219 (August 25, 2010), NY N074471 (September 28, 2009), NY R04073 (June 14, 2006) and NY I89322 (December 23, 2002). The samples are being retained for reference purposes. The applicable subheading for the plush sheep toy 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 fleece pile blanket 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. 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/. The submitted samples are not marked with the country of origin. Therefore, if imported as is, the Animal Plush Pillow/Blanket will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the Animal Plush Pillow/Blanket would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." Please ensure that these requirements are satisfied. 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