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NY H83936




August 15, 2001

CLA-2-39:RR:NC:SP:221 H83936

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000; 3926.90.9880; 4202.22.1500

Mr. Christopher J. Martin
Tower Group International, Inc.
850 South West 7th Street
Suite #100
Renton, WA 98055-2979

RE: The tariff classification of a plastic mini-backpack with a plastic water bottle and a plastic sandwich container.

Dear Mr. Martin:

In your letter dated July 9, 2001, on behalf of ZAK Design Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The “Pooh’s Big Adventure Set” (Style WPCL-0553) consists of a clear plastic child’s mini-backpack with a plastic sandwich container and a plastic water bottle with a pop-up valve drinking spout. You did not state the country of origin. The rates of duty provided below are those rates applicable to the goods when they are made in a country with which the United States has Normal Trade Relations.

The mini-backpack is wholly made up of translucent polyvinyl chloride (PVC) plastic sheeting. The sheeting is 12 mils thick. The bag measures approximately 10”x8”x4 ½”. It has a flap with tuck lock closure. The top exterior has hook and loop fasteners that draw the sides together. The shoulder straps are of woven textile materials and are adjustable. The seams and edges are bound with matching tapes.

The mini-backpack is a carrying bag of a kind carried by young girls and used to contain the small personal effects normally carried in a child’s handbag. It is not of the kind designed to carry clothing or other personal effects during travel. The bag is similar to the eo nomine “HANDBAGS” of heading 4202, HTSUSA. The bag is similar in size and use to those described in Customs decisions 961358, dated January 30, 1999 and 961513, dated September 24, 1998.

As you requested, the sample is being returned.

The applicable subheading for the mini-backpack will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, of sheeting of plastics, with an outer surface of plastic sheeting. The rate of duty will be 17.2 percent ad valorem.

The applicable subheading for the water bottle will be 3926.90.9880, 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 sandwich container will be 3924.10.5000, HTS, which provides for tableware and kitchenware of plastics, other. The rate of duty will be 3.4 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 Joan Mazzola at 212-637-7034.

Sincerely,

Robert B. Swierupski
Director,

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