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NY J88532

September 16, 2003

CLA-2-73:RR:NC:N1:113 J88532


TARIFF NO.: 7323.99.5060

Ms. Barbara J. Riley
Kmart Corporation
3100 West Big Beaver Road
Troy, MI 48084

RE: The tariff classification of a snack and play tray from China

Dear Ms. Riley:

In your letter dated August 22, 2003, you requested a tariff classification ruling.

The sample you submitted is a snack and play tray made of tinplate steel (item number 117400). It is designed to provide children with a tabletop surface on their laps for dining, crafts, or play. The tray has folding legs and a fitted plastic snap case for storage. It measures approximately 17 inches long by 12 inches wide by 6 inches high with legs extended. The theme of the sample you provided is called “Princess and Unicorns”. Also available are similar snack and play trays with “All Aboard Train” (item number 117350) and “Day at the Zoo” (item number 117399) themes. Each tray comes with related toy magnets that will be used by the child on the scenery decorating the top of the tray. The magnets are stored in a detachable vinyl pouch hanging from the side. The tray top also features shallow depressions in the steel for placing a cup and eating utensils.

The applicable subheading for the three snack and play trays will be 7323.99.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, of tinplate, 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 James Smyth at 646-733-3018.


Robert B. Swierupski

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