United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY R04884 - NY R04955 > NY R04894

Previous Ruling Next Ruling
NY R04894

September 20, 2006

CLA-2-95:RR:E:NC:SP:225 R04894


TARIFF NO. 9503.70.0000; 4202.92.9060

Mr. Armando Rivas
Toys R Us
1 Geoffrey Way
Wayne, NJ 07570

RE: The tariff classification of magnetic letters in a plastic bag from China.

Dear Mr. Rivas:

In your letter dated September 13, 2006, you requested a classification ruling.

The submitted illustration depicts a 100 percent PVC plastic bag with a nylon carry handle. The plastic bag contains 72 pieces of magnetic letters. This product is identified as item number TRU 69059.

The plastic PVC bag is not considered normal and usual packing for the 72 pieces of magnetic letters. Therefore, the contents and the bag must be classified separately.

The applicable subheading for the 72 pieces of magnetic letters will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets....Other: Other.....". The rate of duty will be free.

  The applicable subheading for the PVC carry bag will be 4202.92.9060 HTSUS, which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem.

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

Previous Ruling Next Ruling

See also: