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NY M80202

February 3, 2006

CLA-2-95:RR:NC:SP:225 M80202


TARIFF NO.: 9503.90.0080; 4202.92.4500; 9902.01.78

Ms. Dawne G. Powers
Innovative Kids
18 Ann Street
Norwalk, CN 06854

RE: The tariff classification of Play Pockets from China.

Dear Ms. Powers:

In your letter dated January 27, 2006, you requested a tariff classification ruling.

You submitted a sample of Play Pockets identified as ISBN1-58476-354-X, which is being returned upon your request. Play Pockets consists of a soft textile five page toy foldable book with a lift flap that crinkles when squeezed on each inside page and a shape pocket on the outside of each page. The inside flaps have images of a baby, a cat, a bear, a duck and a butterfly, respectively. When lifted up, the flap reveals a number on the opposite side of the flap and the corresponding number of images on the page below to encourage number identification. For example, the number one would correspond to one image of a baby. The number two corresponds to two images of a cat, etc. The shapes of a heart, a circle, a square, a triangle and a star, respectively, are on the outside clear plastic pocket on the back of each page. Inside each pocket is a removable cardboard sheet with a solid color on one side and an abstract design on the other side. Each cardboard sheet can be inserted into any pocket to promote shape and color identification. The toy book has textile straps for attachment to the side of a crib or a stroller, and is designed to provide visual and manual stimulation for an infant.

The toy book is packaged in a carrying bag that is wholly of a clear polyvinyl chloride (PVC) sheeting of plastic. The plastic sheeting is approximately 7.5 ml. thick. The carrying bag has a top strap handle and all seams are stitched and covered with a printed textile binding. The carrying bag is not considered the normal or usual packing for a toy book and will be classified separately from the toy book.

The applicable subheading for the Play Pockets will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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 plastic carrying bag will be 4202.92.4500, HTSUS, 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. However, Heading 9902, HTSUS, covers a wide variety of goods that have a temporary reduction in their rate of duty by virtue of legislative action. This plastic carrying bag meets the requirements of this provision. Therefore, the applicable subheading for the plastic carrying bag will be 9902.01.78, HTSUS, which provides for “Bags (provided for in subheading 4202.92.45) for transporting, storing, or protecting goods of headings 9502-9504, inclusive, imported and sold with such articles therein.” The rate of duty is Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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