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NY E89007

December 16, 1999

CLA-2-95:RR:NC:SP:225 E89007


TARIFF NO.: 9503.70.0000; 4202.92.4500

Mr. Wick Campbell
ETB Corporation
20 Southwoods Parkway, Suite 500
Atlanta, GA 30354

RE: The tariff classification of a toy gardening set and backpack from China

Dear Mr. Campbell:

In your letter dated September 16, 1999, received in this office on November 23, 1999, you requested a tariff classification ruling on behalf of Westminster, Inc.

The submitted article, item #9081RSB, is a child’s backpack filled with toy gardening equipment. The plastic toys include a trowel, pitchfork, hoe, watering can, miniature flowerpots and a mini bird feeder. The garden implements all measure 6 ½” or less, the flower pots stand 1 ½” high and the birdfeeder tray measures 1” high by 4” wide by 2 ¾” deep. The clear vinyl backpack, in which the toys are packaged, measures 13” high by 10 ½” wide by 2 ½” deep. It is made of Polyvinyl Chloride, (PVC) plastic sheeting and has a zipper closure with adjustable textile shoulder straps and a carry handle. The toy gardening implements are packaged on a flimsy plastic packing tray inside the backpack.

Due to the size, construction and limited function of the gardening implements and bird feeder, it is our belief that they are distinguishable as toys designed solely for children’s amusement. However, the PVC backpack neither contributes to the activity of pretend gardening nor is it considered specially shaped or fitted to contain the articles with which it is sold. The backpack is not usual packaging for these particular toys, and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use and must be separately classified. Your sample is being returned as requested.

The applicable subheading for the gardening toys 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 and remains unchanged in 2000

The applicable subheading for the PVC backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20% ad valorem and will remain at 20% ad valorem in 2000.

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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