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February 24, 1999

CLA-2-95:RR:NC:SP:225 D86822


TARIFF NO.: 9503.70.0000

Ms. Colleen M. Egan
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a toy set from China

Dear Ms. Egan:

In your letter dated January 15, 1999, received in this office on January 26, 1999, you requested a tariff classification ruling on behalf of LTD Commodities, Inc.

A sample of the “8 pc. Backpack Bug Collectors” set, item #71422, was submitted with your inquiry. The product consists of a vinyl backpack, binoculars, butterfly net, shovel, fork, butterfly keeper with 2X magnifier in lid, bug keeper with belt clip and tweezers. The backpack measures 10 1/2" in height by 9 1/4" in width by 3 1/2" in depth. The plastic binoculars measure 6" in length. The shovel, fork and tweezers are all made of plastic and measure less than 5 inches in length. The butterfly net is made of plastic with a textile netting and measures 8 1/2" in length. The butterfly and bug keepers are both small plastic containers with air holes in the lids.

You have stated that the goods are imported together as a set for retail sale. The item is advertised for children ages three and up. It is designed to educate and promote exploration of the environment. Although some of the components may be capable of an independent use, they are distinguishable by their size, construction and limited capacity from the actual articles which they represent. We therefore, conclude that, when imported packaged together as a set, the item is primarily designed as a toy for children's amusement. Your sample is being returned as requested. The applicable subheading for the “8 pc. Backpack Bug Collectors” set, item #71422, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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 212-637-7028.


Robert B. Swierupski

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