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NY N012545

June 21, 2007



TARIFF NO.: 9503.00.0080; 4202.92.4500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a toy CD player, play phone and backpack from China

Dear Mr. Hoffacker:

In your letter dated June 1, 2007, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client.

You are requesting the tariff classification on a product, item number 18806, that is comprised of the following components: a toy CD player, 4 play CD’s, and a play phone. The CD player does not contain a laser as in a real player, and it can only play the mini toy CD’s with pre-recorded songs. The toys are packaged and sold in a child’s backpack. The novelty backpack is constructed wholly of plastic sheeting material. It features two adjustable shoulder straps and a top zippered opening. It is of a durable construction and is suitable for repetitive reuse. The samples will be returned, as requested by your office.

The item is not considered a set for the purposes of the tariff. Rather, the backpack and the toys will be separately classified.

The applicable subheading for the toy CD player, the toy CD’s and the play phone will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersand similar wheeled toysdolls, other toysparts and accessories thereofother. The rate of duty will be free.

The applicable subheading for the child’s backpack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sport, and similar bags, with outer surface of sheeting of plastic, other. The duty rate will be 20% 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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