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NY I88378

November 26, 2002

CLA-2-95:RR:NC:SP:225 I88378


TARIFF NO.: 4202.92.4500; 9503.70.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a carrying case and a Gingham & Button Baby Accessories Set from China.

Dear Mr. Hoffacker:

In your letter dated November 15, 2002, on behalf of Big Lots Stores, you requested a tariff classification ruling.

The submitted sample, Item #63465, Gingham & Button Baby Accessories Set, is a toy set that consists of baby accessories (1 pacifier, 1 rattle, 1 plastic juice container, 1textile bib, 1 textile bag, 1 plastic bottle, and 1 package containing a diaper) packaged together in a carrying case with display window and handle. The toy set is intended for a child engaged in the role-play activity of “taking care of a baby.” The carrying case is a travel bag wholly made up of polyvinyl chloride (PVC) plastic sheeting.

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 case of Item #63465 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 Gingham & Button Baby Accessories Set of Item #63465 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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