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NY K89231

September 13, 2004
CLA-2-95:RR:NC:SP:225 K89231


TARIFF NO.: 9503.70.0000

Mr. Armando Rivas
Toys R US, Inc.
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of “The Bug Playset Backpack” from China.

Dear Mr. Rivas:

In your letter dated August 31, 2004, you requested a tariff classification ruling.

You submitted a sample of “The Bug Playset Backpack” identified as item number CC-012. The sample consists of 1 plastic bug holder (a plastic container with a handle that measures approximately 4 inches in height and 2-3/4 inches in diameter), 1 bug net catcher (a net with a handle that measures approximately 4 inches in diameter), 1 pair of plastic 4” binoculars, 1 magnifying glass that measures approximately 3-1/2 inches in diameter with a 4-1/2 inches plastic handle, 1 plastic tweezers, 1 plastic bug, and a plastic bag. The plastic bag is made of clear polyvinyl chloride and measures approximately 9 inches in height and 4 inches in depth. It has a zippered closure, a zippered small compartment and an adjustable back strap. The articles are designed to fit into the backpack, which serves as a mobile “lab” for a child role-playing as a scientist collecting and studying insects in the field.

Your sample is being returned as requested.

The applicable subheading for “The Bug Playset Backpack” identified as item number CC-012 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (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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