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NY I88424

November 26, 2002

CLA-2-95:RR:NC:SP:225 I88424


TARIFF NO.: 4202.92.4500; 9503.90.0080

Mr. John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road, Suite 160
Eagan, MN 55121

RE: The tariff classification of a Lillydoll™ Accents Traveling Tote Wardrobe, a Groovy™ Style Ultra Pack, and a Whoozit® Gym to Go from China.

Dear Mr. Mattson:

In your letter dated November 4, 2002, on behalf of your client, Manhattan Toy,® you requested a tariff classification ruling.

You submitted the following samples:

Lillydoll™ Accents Traveling Tote Wardrobe is a traveling bag mainly covered with a sheeting of plastics that measures approximately 11 inches in height x 12 inches in width x 9 inches in depth. It has zippered flaps on two opposite sides. One side has a clear vinyl window that, when opened, reveals a built-in stuffed chair that measures approximately 5 inches in height x 4 inches in length and a stuffed ottoman that measures approximately 1-1/2 inches in height and 3-1/2 inches in diameter. The other side, when opened, reveals a compartment with shelving and an empty compartment with a loop on top. Although you consider this item a toy, given its size and capabilities, its useful function as a traveling bag is greater than any play value the article may have. Therefore, this traveling bag will be classified in Chapter 42.

Item #42637, Groovy™ Style Ultra Pack, is a child’s backpack that measures approximately 24 inches in height x 12 inches in width x 7 inches in depth with assorted pockets of plush, vinyl, and felt-like material. The outer surface is mainly of a sheeting of plastics. There is also a vinyl window that measures approximately 4 inches in height x 15 inches in width on the outer upper half of the backpack. Inside the backpack are two zippered travel/toiletry bags that measure approximately 5 inches in height x 8-1/2 inches in length and 3-1/2 inches in height x 12 inches in length, respectively.

Whoozit® Gym to Go, is a circular shaped toy play mat made of padded fabric that measures approximately 28 inches in diameter. The mat has two semi-circular flat fabric loops attached to the mat that link together at the top with a hook and loop fastener to form an arc above the mat, so that a baby can lie on the mat and play with objects on the fabric loops. These objects include a cube with a mirror on one side, a moon shaped rattle, and a round Whoozit® (a padded smiling face with 7 appendages).

The applicable subheading for the Lillydoll™ Accents Traveling Tote Wardrobe, and Item #42637, Groovy™ Style Ultra Pack (with two zippered travel/toiletry bags), 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 Whoozit® Gym to Go, will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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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