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NY 886453

June 16, 1993

CLA-2-90:S:N:N3:114 886453


TARIFF NO.: 4202.92.4500; 9013.80.2000; 9503.70.8000; 9503.90.6000

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of a vinyl bag, a hand magnifier, a drawing pad and a kaleidoscope viewer from China

Dear Mr. Tomenga:

In your letter dated May 24, 1993, on behalf of Simon Marketing, Inc. of Los Angeles, CA, you requested a tariff classification ruling. Samples of the articles were furnished with your request.

The lunch bag, item RIN 5066-00, is constructed of vinyl plastic. It is unlined and measures approximately 6 inches by 11 inches with a 3 inch gusset. The bag is secured by means of a plastic snap closure. There is a cut-out carry handle at the top of the bag.

The hand magnifier-specimen jar, item RIN 5066-06 and 5066- 12, is composed of plastic. The magnifier lid is temporarily separated from the jar for insertion of a specimen to be magnified.

The drawing pad and crayon, item RIN 5066-09, consists of a plastic base with a hinged frame and a crayon. The crayon is fitted in a well on the base. The drawing pad is operated by placing a relatively flat object on the pad, opening the hinged frame, placing a sheet of paper on top of the object, closing the frame on the paper and tracing the object with the crayon.

The kaleidoscope viewer, item RIN 5066-03, is a cylindrical shape which has on one end a viewing hole and on the other end a removable cap. The cap can be temporarily removed for access to an empty chamber in the tube. An object placed in the chamber can be viewed through the viewing hole.

The applicable subheading for the lunch bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the hand magnifier-specimen jar will be 9013.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand magnifiers. The rate of duty will be 6.6 percent ad valorem.

The applicable subheading for the drawing pad and crayon will be 9503.70.8000, HTS, which provides for other toys. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the kaleidoscope viewer will be 9503.90.6000, HTS, which provides for other toys. The rate of duty will be 6.8 percent ad valorem.

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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