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NY F82994

March 6, 2000

CLA-2-95:RR:NC:SP:225 F82994


TARIFF NO.: 9503.90.0045; 4202.92.4500

Ms. Pat Beals
Teetot & Co., Inc.
624 North Eckhoff
Orange, CA 92868

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

Dear Ms. Beals:

In your letter dated February 3, 2000, received in this office on February 10, 2000, you requested a tariff classification ruling.

The subject article, style #4222, is a carrying bag of clear polyvinyl chloride sheeting (PVC) that contains 4 pairs of assorted toy shoes. A sample of the bag and photographs of the toy shoes were submitted for our review. The plastic shoes resemble adult style high-heels and will be used by children in playing “dress-up”. The toy shoes are not available in different sizes, are flimsy in construction and serve no practical use.

The carrying bag has a heavy braided drawstring top closure and a flap that folds over and fastens by means of a sliding clip. It is evident, through the clear PVC panels of the bag, that there are no inner compartments. The PVC sheeting is 5.5 mil thick. Decorating the outside of the bag is a one-inch wide, silver, textile ribbon sewn along the bottom edges and top flap. The bag’s dimensions are approximately 9” X 13 ½” X 6”. There are no straps or handles on the submitted item, however, in a phone conversation you have stated that straps will be sewn to the bag enabling use as a backpack. The bag, whether or not made up as a backpack, is viewed as a traveling bag designed to provide storage, protection, and organization as well as portability for its contents.

The backpack and toy shoes, although imported together, do not constitute a set because they are not put up to meet a particular need, nor do they share a common activity. Carrying or transporting one’s toys and playing dress-up by wearing the toy shoes are distinctly different activities. In accordance with GRI 1 the backpack and toy shoes are separately classified as follows:

The applicable subheading for the toy shoes will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the 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 or of textile materials, other. The rate of duty will be 20 percent ad valorem.

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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