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NY F80028





December 17, 1999

CLA-2-39:RR:NC:SP:222 F80028

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.1000; 4202.92.4500; 6307.90.9989; 8414.80.9000

Mr. Norman Hirsch
Salt Water Fishing
577 Isham Street, #2-B
New York, NY 10034-2036

RE: The tariff classification of plastic articles from Taiwan or China.

Dear Mr. Hirsch:

In your letter dated November 22, 1999, you requested a classification ruling.

You have submitted two samples that are made of EVA (ethylene vinyl acetate)plastic.

The first sample is a bait bucket set. The blister packed set consists of a green collapsible plastic water bucket with a net lining, a metal handle and/or plastic handle fishing dip net, and a small battery powered pump with a straw-like plastic tube. The top of the bucket has a wire rim to maintain the shape. The wire rim is covered with plastic. The collapsible plastic water bucket has a zip closure lid that is made of clear plastic.

The plastic collapsible bucket has a pocket on one side to hold the battery powered pump (batteries not included). The plastic tube extends from the pump into the bucket. The bait bucket set is intended to be used by fishermen to keep bait alive. This item is considered to a set for tariff purposes. In our opinion the collapsible plastic bucket imparts the essential character to the set.

The second sample is a carrying bag made of red plastic. This bag measures approximately 7-1/4 inches high by approximately 12 inches in length by approximately 6-3/4 inches wide. It is designed with a zippered closure top and a webbed carry handle that can be extended. The webbed handle is attached to the bag on each side and it extends under the bag for support. This bag can be used for carrying various items.

In your letter of inquiry you also requested classification of the each item if they were imported separately.

The essential character of the dip nets is imparted by the textile fabric which provides the primary functional element for this item.

The samples are returned as you requested.

The applicable subheading for the fishing set will be 3926.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: buckets and pails. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the red plastic carry bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the dip nets with a plastic or metal handle will be 6307.90.9989, HTS, which provides for other made up articlesother. The rate of duty will be 7 percent ad valorem.

The applicable subheading for plastic battery powered pump with the plastic tube will be 8414.80.9000, HTS, which provides for other air or vacuum pumps. The rate of duty will be 3.7 percent ad valorem.

The rates of duty will remain unchanged for the coming year.

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 Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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