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NY B88515

September 4, 1997

CLA-2-95:RR:NC:SP:225 B88515


TARIFF NO.: 9503.90.0045

Mr. M. Barry Levy
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of "Arthur's Discovery Set" from China

Dear Mr. Levy:

In your letter dated August 7, 1997 you requested a tariff classification ruling on behalf of your client Eden, LLC.

The instant product is called "Arthur's Discovery Set" and is sold for use with a stuffed aardvark named "Arthur". The set consists of a "backpack", seven inches square constructed of nylon and plastic. It features a plastic see-through window on the front and two small hook and loop fastener closures on top. Two yellow ribbons act as straps so the stuffed aardvark can wear the item as a backpack. Also part of the discovery set is a small stuffed frog, a small wooden magnifying glass and a paper map of a sleep-away camp which are the toys of "Arthur".

The small bag simulating a backpack is not suitable for use by a child as a backpack. It appears the bag is sized for play with the stuffed animal and is not chiefly used for a child to travel with. The bag is too small to be worn by any child old enough to play with its contents. It is not similar to a purse or pocketbook and the means of closure does not allow items to be securely kept inside. The applicable subheading for the "Arthur's Discovery Set" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other toys and models. The rate of duty will be free.

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 Alice J. Wong at (212) 466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch National Commodity

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