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NY M83304

June 6, 2006

CLA-2-95: RR: NC: SP: 225 M83304


TARIFF NO.: 9503.70.0000

Mr. Josh Schwartz
Levatoy, LLC
555 Kinderkamack Road
Oradell, NJ 07649

RE: The tariff classification of a “Deluxe Diaper Bag” from China.

Dear Mr. Schwartz:

In your letter dated May 25, 2006, you requested a tariff classification ruling.

You submitted a sample of a “Deluxe Diaper Bag” identified as item number 555, which is being returned per your request. The item consists of a textile toy diaper bag that holds 12 plastic accessories for use with a doll (not included) that are retail packed together as a set. The pink and white diaper bag has adjustable straps in back and measures approximately 12” in height x 10” across and 10-3/4” in depth. The bag is secured via a flap with a hook and loop closure, and has an outer pocket in the front for accommodating a doll, with two openings in the bottom of the pocket that would allow the doll’s legs to hang down (in simulation of a baby being carried). The doll accessories include a fake container of baby wipes, a fake bottle of baby shampoo, bowls, utensils and assorted grooming articles that are proportionately sized for pretend play with one’s baby doll. All of these accessories work together with the diaper bag as a toy set for a girl role-playing as a mother changing and carrying for an infant while “on the go.”

The applicable subheading for the “Deluxe Diaper Bag” identified as item number 555 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be 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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