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NY R02012

June 3, 2005

CLA-2-94:RR:NC:SP:233 R02012


TARIFF NO.: 9403.70.8010; 9503.70.0000

Ms. Lesa Hubbard
JCPenney Purchasing Corp.
6501 Legacy Dr.
Plano, TX 75024-3698

RE: The tariff classification of a child’s weight bench and weights from China.

Dear Ms. Hubbard:

In your letter dated May 19, 2005, you requested a tariff classification ruling.

JCPenney subdivision and lot number 652-1746 is a junior foam padded weight bench to be used with weights and dumbbells. The item measures 26”L x 11”W x 24”H. The frame is chrome plated tubular steel and the foam pad is vinyl covered. The bench can hold up to only 120 lbs. The essential character of the item is imparted by the vinyl component.

Lot number 652-1745 is a steel bar with plastic weights and two plastic dumbbells. The weights, if filled with water, can weigh 2–15 lbs. If the weights are filled with sand, they can weigh up to 37.5 lbs. The two plastic dumbbells, if filled with water, can weigh 3-5 lbs, and if filled with sand can weigh up to 8.75 lbs.

In your letter you suggest classification of the weight bench and weights under 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS). Although the weights themselves are an imitation of the real thing and contribute to role-play, the bench has no role play value and is not a toy.

The applicable subheading for the child’s weight bench identified as item number 652-1746 will be 9403.70.8010, HTS, which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” The rate of duty will be Free.

The applicable subheading for the “weights” identified as item number 652-1745 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.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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