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NY 881793

JANUARY 27 1993

CLA-2-94:S:N:N8:233 881793


TARIFF NO.: 9403.80.6040; 4202.92.3020

Mr. Ramon M. San Jose
Crafts International
104 Ogden Ct.
Milpitas, CA 95035

RE: The tariff classification of a children's magazine rack, a Swing Clown Organizer and a schoolboy backpack from the Philippines.

Dear Mr. San Jose:

In your letter dated December 29, 1992, you requested a tariff classification ruling.

The first item is a children's magazine rack. It is constructed of 65 percent polyester and 35 percent cotton and has a removable pouch with a doll head figure. It has a wooden frame and is a rack/pouch where children may place miscellaneous items to keep rooms clean and organized. The dimensions are 10-1/2" l x 10-1/2" h x 7" w. The magazine rack is designed to be placed on the floor or ground.

The second item is identified as a Swing Clown Organizer. In order to properly classify the article an actual sample is necessary. In addition, please submit copies of all advertising and sales literature to demonstrate how the item is sold at retail.

The third item is a novelty backpack, which measures approximately 15 inches x 11 inches x 2 inches, is composed of a textile material having a composition of 65 percent polyester and 35 percent cotton fibers. There is a reproduction of a boys head sewn to the top of the bag.

The applicable subheading for the children's magazine rack will be 9403.80.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for furniture of other materials, including cane, osier, bamboo or similar materials: other, household. The rate of duty will be 4 percent ad valorem. The applicable subheading for the schoolboy backpack will be 4202.92.3020, HTSUS, which provides for travel, sport and similar bags, with outer surface of textile materials, other, of man made fibers. The rate of duty will be 20 percent ad valorem.

Articles classifiable under subheading 9403.80.6040, HTSUS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Items classifiable under 4202.92.3020, HTSUS, fall within textile category designation 670. Based upon international textile trade agreements, products of the Philippines are subject to quota and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of renegotiations and changes, 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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