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NY I87774

October 25, 2002

CLA-2-95:RR:NC:SP:225 I87774


TARIFF NO.: 4202.92.4500; 9503.70.0000

Ms. Nancy C. Wied
Import Coordinator
UPS Freight Services, Inc.
4621 La Guardia, Suite 100
St. Louis, MO 63134

RE: The tariff classification of a toy set and carrying bag from Italy.

Dear Ms. Wied:

In your letter dated October 17, 2002, you requested a tariff classification ruling.

You have submitted a sample of a “beach set” that consists of a toy set comprised of 1 beach ball, 1 plastic bucket, 1 plastic 9”rake, 1 plastic 10”shovel, 1 plastic sand sieve, and a carrying bag in which all the items are packaged. The carrying bag is a generic duffle style traveling bag made of clear polyvinyl chloride (PVC) sheeting of plastics. It has a fabric shoulder strap with no closure on top and no inner compartments.

It is the opinion of this office that the carrying bag is not a toy in its own right as it is designed to store and transport goods. The bag is not the 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 capable of repetitive use. Consequently, the bag must be classified separately from its contents.

The applicable subheading for the carrying bag 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

The applicable subheading for the toy set will be 9503.70.0000, 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 Wong at 646-733-3026.


Robert B. Swierupski

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