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NY B89895




October 9, 1997

CLA-2-95:RR:NC:SP:225 B89895

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.90.0045; 9503.50.0020; 9504.90.9080; 9506.91.0030; 4202.92.4500; 9004.10.0000; 3917.32.60

Ms. Elaine Reynolds
Sims, Waters & Associates, Inc.
444 Talleyrand Avenue
Jacksonville, FL 32202

RE: The tariff classification of a PVC tote bag and assorted products from China

Dear Ms. Reynolds:

In your letter dated September 17, 1997 you requested a tariff classification ruling on behalf of your client Ja-Ru, Inc.

The submitted sample is called a "Rainbow 21 pc. Toy Tote Set". The item consists of a clear PVC tote bag containing 21 assorted products. The PVC travel bag is barrel shaped with textile removable shoulder straps and a top zipper closure.

The contents of the bag include: 1 foam ball, 1 rubber ball, 1 green water gun, 1 mini sized flying disc, 1 set of plastic keys on a loop, 1 parachute man figure, 1 plastic horn, 1 plastic shovel, rake and sieve, 3 plastic toy molds, 1 bubble pipe, 1 bottle of bubble solution with wand and tray, 1 jump rope, 1 set of jacks, 1 plastic straw, 1 molded plastic tote tube (designed to be worn around the neck) and 1 pair of sunglasses (having plastic frames and lenses).

The "Rainbow 21 pc. Toy Tote Set" does not constitute a set for classification purposes. Although put up together, the collection of articles are not related to a common activity and therefore, each item in the retail package is separately classifiable. Your sample is being returned as requested.

The applicable subheading for the parachute man figure will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other. The rate of duty will be free.

The applicable subheading for the plastic horn will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free.

The applicable subheading for the foam ball, rubber ball, water gun, mini flying disc, set of plastic keys on a loop, plastic shovel, rake and sieve, plastic toy molds, bubble pipe and bottle of bubble solution with wand and tray will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the game of jacks will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for arcade, table or parlor games,...billiards and special tables for casino games...parts and accessories thereof: other...other. The rate of duty will be free.

The applicable subheading for the jump rope will be 9506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other: articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof ...other. The rate of duty will be 4.6 percent ad valorem.

The applicable subheading for the sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sunglasses. The rate of duty will be 4.1 percent ad valorem.

Additional requirements may be imposed on the sunglasses by the Food and Drug Administration. You may contact the FDA at:

Food and Drug Administration
Division of Regulatory Guidance
200 C Street, S.W.
Washington, D.C. 20204

The applicable provision for the plastic straw will be in subheading 3917.32.60, HTS, which provides for other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings. The ninth and tenth digits of the subheading are dependent on the type of plastic used. They would be 10, 20 or 50 depending on whether the plastic was polyvinyl chloride, polyethylene or another plastic. Plastic straws so classified are subject to a rate of duty of 3.1 percent ad valorem.

The applicable subheading for the travel bag of PVC will be 4202.92.4500, Harmonized Tariff Schedule of the United States, which provides for trunks, suitcases, vanity cases . . . traveling bags . . . sports bags . . . and similar containers . . . other . . . with outer surface of sheeting of plastic . . . travel, sports and similar bags . . . other. The duty rate will be 20% ad valorem.

We are unable to rule, at this time, on the molded plastic tote tube due to a similar issue that is currently pending before Customs Service Headquarters. Upon resolution of this case you may resubmit your inquiry.

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 J. Wong at 212-466-5538.

Sincerely,

Robert B. Swierupski
Director,

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