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NY K84848

April 28, 2004
CLA-2-39:RR:NC:SP:221 K84848


TARIFF NO. 3924.10.4000; 4202.92.4500

Mr. Mark Stephens
Trendykid, LLC
P.O. Box 9966
Washington, DC 20016

RE: The tariff classification of infant cutlery and a plastic tote bag from China.

Dear Mr. Stephens:

In your letter dated March 22, 2004, you requested a classification ruling.

You have submitted two samples. The first sample is a small tote bag made wholly of transparent polyvinyl chloride (PVC) plastic sheeting. Two carry handles are incorporated into the bag. You state that the bag will be used in retail stores to display children’s shoes and apparel. The bag is substantially constructed and is designed for repetitive reuse to contain personal effects during travel.

The second sample is identified as infant stay-put cutlery made of plastic. The plastic spoon and fork are designed with permanently affixed spiral cords extending from the end of the handles to suction cups. When the suction cups are secured to a dry surface they prevent the cutlery from falling to the floor. The soft grip contoured handles of the spoon and fork are specially made for little fingers. The stay-put cutlery is designed to encourage and develop eating skills. The two-piece set is packaged in clear plastic on a header card.

The samples are returned as you requested.

The applicable subheading for the infant cutlery will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic tote bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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