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NY K87728




July 30, 2004
CLA-2-95:RR:NC:SP:225 K87728

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9502.10.0060; 9503.70.0000; 9609.90.8000; 9004.10.0000; 9504.90.9080; 4202.92.4500

Ms. Joann Mosqueda
JA-RU, Inc.
P.O. Box 5970
Jacksonville, FL 32247-5970

RE: The tariff classification of a backpack assortment from China.

Dear Ms. Mosqueda:

In your letter dated July 16, 2004, you requested a tariff classification ruling.

You submitted samples of a backpack assortment (“Boy’s Backpack” and “Girl’s Backpack”) identified as assortment number 95101. The “Boy’s Backpack” consists of 1 plastic Tec Disc, 1 rubber ball, 1 plastic jet, 1 plastic skydiver, 1 “Stick-Em Catch” set, marbles, and a backpack. The Tec Disc is a yellow circular toy with a pink border that measures approximately 7 inches in diameter and is made of soft flexible plastic. The disk glides through the air when tossed, and is designed as a toy for throwing and catching outdoors. The purple rubber ball measures approximately 2-1/4 inches in diameter and is decorated with gold and purple stars. The plastic green jet measures approximately 7 inches in length and is launched through the air via a sling-slot. The plastic skydiver is attached to a textile parachute. When he is tossed into the air, the parachute inflates and the skydiver floats back down. The “Stick-Em Catch” set consists of two plastic circular green saucers that measure approximately 6 inches in diameter with plastic straps on back and a “ball” comprised of plastic suction cups. When tossed, the suction cup ball will stick to the outer surface of the receiving saucer. The assorted colored marbles are packaged in a mesh drawstring bag. The backpack is made of clear polyvinyl chloride (PVC) plastic sheeting that measures approximately 9-1/2 inches in height x 7 inches across with a snap closure on top. The backpack has purple adjustable straps and a red string handle.

The “Girl’s Backpack” consists of 1 jump rope, 1 pink ball, 1 bubble set, chalk, sunglasses, jacks, and a backpack. The jump rope measures approximately 7 feet in length and is made of plastic covered multicolored cord. Both handles are made of yellow plastic covered in shiny holographic silver. The construction and marketing of the jump rope are indicative of the class or kind of jump ropes classifiable as toys in Heading 9503 of the Harmonized Tariff Schedule of the United States (HTS). The pink toy rubber ball measures approximately 2-1/4 inches in diameter and has a sparkling crystallized surface. The ball has an attached header card that is imprinted with the words “Incredible Crystal Balls.” The bubble set is comprised of 3 bubble wands and a bottle of liquid bubbles packaged together on a hanging blister card. The card is imprinted with the words “Fun Bubbles 3 In 1 Set.” The chalk (1 pink, 1 blue) has adjustable plastic holders to prevent chalk from getting on a person’s fingers, and packaged on a hanging blister card. The card is imprinted with the words “Side Walk Chalk.” The green, pink and silver jacks are packaged with an orange ball inside a mesh drawstring bag. A jack is a six-pointed object that is used as a game piece and tossed, caught, and moved in the game of “jacks.” The sunglasses have pink rims and pink earpieces that are decorated with glitter. The backpack is made of clear polyvinyl chloride (PVC) plastic sheeting that measures approximately 9-1/2 inches in height x 7 inches across with a snap closure on top. The backpack has purple adjustable straps and a red string handle.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “Boy’s Backpack” and “Girl’s Backpack” are not considered sets for tariff classification purposes since the backpacks are not the normal and usual packaging for articles such as marbles, chalk, sunglasses, etc. Additionally, the articles are not put up together to meet a particular need or carry out a specific activity. Drawing with chalk, wearing sunglasses, and playing with toys or games are separate activities. Therefore, the articles must be classified separately from the backpacks.

The applicable subheading for the Tec Disc, rubber ball, and plastic jet of the “Boy’s Backpack” and the jump rope, pink ball, and bubble set of the “Girl’s Backpack” will be 9503.90.0080, Harmonized Tariff Schedule of the United States (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.

The applicable subheading for the skydiver of the “Boy’s Backpack” will be 9502.10.0060, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedOther.” The rate of duty will be free.

The applicable subheading for the marbles and the “Stick-Em Catch” of the “Boy’s Backpack” 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.

The applicable subheading for the chalk of the “Girl’s Backpack” will be 9609.90.8000, HTS, which provides for "Pencils (other than those of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalksOther: Other." The rate of duty will be free.

The applicable subheading for the sunglasses of the “Girl’s Backpack” will be 9004.10.0000, HTS, which provides for “Spectacles, goggles, and the like, corrective, protective or other: Sunglasses.” The rate of duty will be 2 percent ad valorem.

The applicable subheading for the jacks of the “Girl’s Backpack” will be 9504.90.9080, HTS, which provides for “Articles for arcade, table or parlor games...parts and accessories thereof: Other: Other...Other.” The rate of duty will be free.

The applicable subheading for the PVC backpacks of both the “Boy’s Backpack” and the “Girl’s Backpack” will be 4202.92.4500, 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% 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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