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NY G84205




December 4, 2000

CLA-2-95:RR:NC:SP:225 G84205

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0020; 9503.90.0045; 9004.10.0000; 3926.90.9880; 4602.10.8000; 4202.92.4500

Ms.Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a beach recreation kit from China

Dear Ms. Cumins:

In your letter dated November 9, 2000, received in this office on November 13, 2000, you requested a tariff classification ruling on behalf of your client Warnaco (HK) Ltd.

The submitted article is referred to as the “Speedo® Kids Beach Survival Kit” style 757452. The kit consists of an inflatable beach ball, toy shovel and rake, sunglasses, water bottle, beach mat and backpack. The brightly colored beach ball is imported deflated but we estimate its diameter to be approximately 13 inches upon inflation. The plastic toy shovel and rake are intended for youngsters to play with in the sand. The sunglasses are sized for children and consist of plastic frames and lenses. The sports water bottle is made of plastic and has a pop-up valve cap. The beach mat is composed of plaited straw with a textile border. The mat measures 40 inches long by 18 inches wide. All the components of the Speedo® kit are either attached to or contained within a transparent PVC backpack.

The backpack is constructed primarily of clear plastic sheeting and measures approximately 16” by 11 ½” by 3” in size. It has adjustable textile shoulder straps and a handle. The backpack has a drawstring closure at the top and a flap that secures via hook and loop fastener tabs. A PVC pocket measuring 8 1/2" long by 8" wide with a fold over flap is sewn to the front of the backpack. A mesh pocket, designed to hold a water bottle, is located on a side panel of the backpack. Two textile straps, with hook and loop fastener tape, are attached to the bottom of the bag to hold the folded beach mat in place. Your sample is being returned as requested.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Accordingly, the components of the “Speedo® Kids Beach Survival Kit” are separately classifiable.

The applicable subheading for the beach ball will be 9503.90.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: inflatable toy balls, balloons and punchballs. The rate of duty will be free.

The applicable subheading for the toy shovel and rake 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 plastic sunglasses will be 9004.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spectacles, goggles and the like, corrective, protective or other; sunglasses. The duty rate will be 2 percent ad valorem.

The applicable subheading for the water bottle will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the beach mat will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601other. The duty rate will be 2.3% ad valorem.

The applicable subheading for the backpack of plastic sheeting will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 20 percent ad valorem.

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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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