NY F87236

June 15, 2000

CLA-2-61:RR:NC:3:353 F87236

CATEGORY: Classification

TARIFF NO.: 6117.80.9540, 9503.49.0025, 9503.90.0045

Mr. Michael K. Tomenga

Neville, Peterson & Williams

1233 20^th^ Street, N.W.

Suite 500

Washington, DC 20036

RE: The tariff classification of a wrist wrap and toys from China.

Dear Mr. Tomenga:

In your letter dated May 19, 2000, on behalf of Simon Marketing, Inc.,
you requested a classification ruling. The samples submitted with the
ruling request will be returned to you.

The submitted samples are all identified as number 02392-006 and consist
of a items called Plush Cat Velcro Wrap, Cat with Bumble Bee Wings and
Pull String and Plastic Cat in Red Car.

The Plush Cat Velcro Wrap is composed of knit 100% man made fiber
fabric. It features a textile cat head that is stuffed with polyester
fibers and sewn onto a fabric strap with a hook and loop closure. You
state that the item will be strapped to the wrist of a child.

The Cat with Bumble Bee Wings and Pull String is a plastic toy that
resembles a cat with antennae and wings. There is a pull string with a
ring at the top of the head that is attached to an internal wind up
mechanism that when pulled causes the wings to move up and down.

The Plastic Cat in Red Car is a plastic, freewheeling, toy vehicle that
portrays the upper torso of a cat riding inside a miniature car. The car
measures approximately 2 ½" in height and 2 ½" in length. The cat
portion swivels from side to side and is not removable from the vehicle.
The item features a self-inking stamper located beneath the car chassis
that leaves an impression of a symbol from a fast food chain. To use the
stamper one must press down on the vehicle and roll along a piece of
paper. It is noted that the ink reservoir for the stamper is not
refillable and that the item has a cover, which closes off the stamper
portion when not in use.

The Plush Cat Velcro Wrap is not a toy item, but a textile bracelet, an
article of personal adornment. Chapter 71 Note 3 (g), HTSUSA, states "3.
This chapter does not cover: (g) Goods of section XI (textiles and
textile articles)." It is Customs position that textile bracelets are
considered to be clothing accessories.

Regarding the Plastic Cat in Red Car, this office finds that the stamper
plays a secondary role in comparison to the amount of amusement derived
from playing with the toy vehicle. Therefore, we conclude that the toy
vehicle imparts the essential character of the product.

The applicable subheading for the Plush Cat Velcro Wrap will be
6117.80.9540, Harmonized Tariff Schedule of the United States (HTS),
which provides for "Other made up clothing accessories, knitted or
crocheted; knitted or crocheted parts of garments or of clothing
accessories: Other accessories: Other: Other, Of man-made fibers:
Other." The duty rate will be 15%. The textile category designation is
659.

The applicable subheading for the Cat with Bumble Bee Wings and Pull
String will be 9503.49.0025, Harmonized Tariff Schedule of the United
States (HTS), which provides for "Toys representing animals or non-human
creatures (for example, robots and monsters) and parts and accessories
thereof: Other, Toys." The duty rate will be Free.

The applicable subheading for the Plastic Cat in Red Car will be
9503.90.0045, Harmonized Tariff Schedule of the United States (HTS),
which provides for "Other toys...Other:\
Other toys and models." The rate of duty will be Free.

The Plush Cat Velcro Wrap falls within textile category designation 659.
Based upon international textile trade agreements products of China are
subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa
status are the result of international agreements that are subject to
frequent renegotiations and changes. To obtain the most current
information, we suggest that you check, close to the time of shipment,
the [U.S. Customs Service Textile Status Report]{.underline}, an
internal issuance of the U.S. Customs Service, which is available at the
Customs Web site at www.customs.gov. In addition, 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
and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division