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NY J89976




October 24, 2003

CLA-2-95:RR:NC:SP:225 J89976

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3031; 9503.49.0000; 9503.90.0080

Ms. Jill Boyle
Shelcore® Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of “Diving Toys” and a carrying bag from China.

Dear Ms. Boyle:

In your letter dated October 14, 2003, you requested a tariff classification ruling.

You submitted a sample of “Diving Toys” identified as item number BJ4001. The product consists of 3 “Diving Gators”, 3 “Jumbo Sticks”, 4 “Soft Diving Sticks”, 3 “Diving Twisters” and 4 “Diving Rings” packaged in a carrying bag. The 3 “Diving Gators” consist of skeletal-bodied plastic toy alligators that measure approximately 1-1/4 inches in height x 1-1/4 inches in width x 8 inches in length, with a weighted head. When the “Diving Gators” are thrown into the water of a swimming pool, the “Diving Gators” will sink to the bottom and “stand” on their head for retrieval by a swimmer. The “Diving Gators” will be imported in assorted bright colors.

The 3 “Diving Twisters” consist of plastic shoehorn-sized toys with “twisted” shapes and weighted ends. When thrown into the water of a swimming pool, the “Diving Twisters” will spin as they sink to the bottom of the pool for retrieval by a swimmer. These “Diving Twisters” will be imported in assorted bright colors.

The 3 “Jumbo Diving Sticks” consist of plastic spiral toys with a weighted ball at one end that are intended for use in a swimming pool. When thrown into water, the items will sink to the bottom and “stand” up on their weighted ends for retrieval by a swimmer. The “Jumbo Diving Sticks” will be imported in assorted bright colors.

The 4 “Diving Rings” consist of weighted plastic ring-shaped toys with holes in the rings to allow water to filter through. When thrown into water, the “Diving Rings” will slowly sink to the bottom for retrieval by a swimmer. The “Diving Rings” will be imported in assorted bright colors.

The 4 “Soft Diving Sticks” consist of soft plastic sticks with weighted knobs on their ends. When thrown into water, the “Soft Diving Sticks” will slowly sink to the bottom for retrieval by a swimmer. The “Soft Diving Sticks” will be imported in assorted bright colors.

The carrying bag is a double handle barrel tote of polyvinyl chloride plastic sheeting that measures approximately 7-1/2 inches in height x 6-1/2 inches in width x 13 inches in length, and has a textile handle. Although packaged with the toys, the carrying bag is not the usual conveyance for the “Diving Toys.” Therefore, the carrying case will be classified separately from its contents.

The applicable subheading for the carrying case will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags: With outer surface of textile materials: Of man-made fibers: Other.” The rate of duty will be 17.8% ad valorem.

The applicable subheading for the 3 “Diving Gators” will be 9503.49.0000, HTS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be free.

The applicable subheading for the 3 “Jumbo Sticks”, 4 “Soft Diving Sticks”, 3 “Diving Twisters” and 4 “Diving Rings” will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” 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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