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NY I80097

April 12, 2002

CLA-2-39:RR:NC:2:224 I80097


TARIFF NO.: 3926.90.7500

Tina Agostinello
Kidz Kraze International, Ltd.
100 Jericho Quadrangle
Suite 233
Jericho, NY 11753

RE: The tariff classification of an inflatable Spongebob slumber bed, a foot pump and a clear vinyl backpack from China.

Dear Ms. Agostinello:

In your letter dated March 28, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is comprised of the following components: a Spongebob inflatable slumber bed, a foot pump and a clear vinyl backpack. Each of the three items would be classified in three different chapters of the HTSUSA, therefore it has been determined that using GRI (General Rules of Interpretation) 1 is not appropriate. We then must determine if the items together would constitute a set for the purposes of classification in the HTSUSA. Since the three parts will be marketed together for retail sale and will be used principally in conjunction with one another, classification will be based on GRI 3 (b).

GRI 3 (b) provides that when classifying a set where the essential character of that set can be determined, the classification is based on the portion of the said set that imparts the essential character to that set. In the instant case, the slumber bed imparts the essential character to the set therefore the entire set will be classified in Chapter 39 of the HTSUSA as an inflatable article. The samples will be returned, as requested.

The applicable subheading for the inflatable slumber bed, foot pump and vinyl backpack set will be 3926.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2 % 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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