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NY I87375




November 5, 2002

CLA-2-95:RR:NC:SP:225 I87375

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 9502.10.0060

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a toy action figure and a clip-on waist bag from China.

Dear Mr. Hoffacker:

In your letter dated October 25, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The sample submitted, Item #13003, Sporty Parachuter in PVC Case, consists of a plastic toy action figure with a parachute pack on his back and riding a skateboard that is packaged inside a clip-on waist bag. The parachutist has a folded plastic parachute attached by strings to two loops on his left arm. When unfurled, the parachute measures approximately 16 inches in diameter. To utilize, the toy is dropped from a height causing the parachute to inflate allowing the action figure to glide to the ground. The clip-on waist bag is wholly made-up of clear polyvinyl chloride (PVC) plastic sheeting. You indicate that the Sporty Parachuter will also be imported in two other styles. You sample is being returned upon your request.

It is the opinion of this office that the clip-on waist bag is not a toy in its own right as it is designed to store and transport goods. The bag is not the usual packaging for these particular toys, and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is capable of repetitive use. Consequently, the bag must be classified separately from its contents.

The applicable subheading for the clip-on waist bag of Item #13003 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

The applicable subheading for the toy action figure of Item #13003 will be 9502.10.0060, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedOther.” The rate of duty will be free.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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