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NY K81184




November 20, 2003
CLA-2-95:RR:NC:SP:225 K81184

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3031; 9503.90.0080

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Summer Stuff Shoulder Bag (Blue/Red)” and assorted toys from China.

Dear Ms. Aldinger:

In your letter dated November 12, 2003, you requested a tariff classification ruling.

You submitted samples of a “Summer Stuff Shoulder Bag (Blue/Red)” and assorted toys identified as item number 934491. The “Summer Stuff Shoulder Bag Blue” consists of a blue zippered sport bag of mesh fabric and plastic sheeting, with the essential character imparted by the mesh fabric of man-made fibers. The sport bag measures approximately 5-1/2 inches in height x 10 inches in width x 18 inches in length, with an adjustable shoulder strap. The sport bag contains assorted water toys. “Water Rocket” is a green cone-shaped plastic toy that measures approximately 13 inches in height and is designed to use water pressure to propel water out of the larger submerged end through the cone and out the small opposite opening. “Water Bombs” are two foam-filled fabric balls measuring approximately 3 inches in diameter that are imprinted with the words “Water Bombs”. The balls absorb water that is released as the football is thrown. “Waterball Splashert Football” is a foam-filled fabric football that measures approximately 6 inches in diameter imprinted with blue sharks and the words “Waterball Splashert Football”. The football absorbs water that is released as the football is thrown. “Water Ball” is a green and orange plastic ball with cut-out openings that measures approximately 5 inches in diameter and twists open to attach 4 balloons filled with water. “Water Bomb Flyer” is a pink plastic disc that measures approximately 8-1/4 inches in diameter and has a twist-off yellow compartment for clipping water filled balloons. “Water Paddles” are green and orange paddles which measure approximately 16-1/2 inches in length, and have indentations on their surface to hold water for throwing.

The “Summer Stuff Shoulder Bag (Red)” and assorted toys consists of the same sport bag as described above except that it is colored red. This bag also contains several water toys described above (2 “Water Bombs”, 1 “Waterball Splashert Football”, and 1 “Waterball”). Additionally, the bag contains two “Hand Paddles with Balls”, (plastic paddles and balls), two “Sky Flyer Disks” (plastic disks that measure approximately 8-1/4 inches in diameter and are tossed back and forth), and two “Sky Flyer Paddles and Ball” (plastic scoop paddles designed to catch an orange plastic ball).

Although the samples as presented have the water toys inside each bag, the bag is not specifically fitted or designed for the toys. Therefore, each bag and its contents will be classified under their own appropriate tariff numbers.

The applicable subheading for the “Summer Stuff Shoulder Bag (Blue/Red)” of item number 934491 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 “Water Rocket”, “Waterball Splashert Football”, “Water Ball”, “Water Bomb Flyer”, and “Water Paddles” of both the “Summer Stuff Shoulder Bag (Blue)” and the “Summer Stuff Shoulder Bag (Red)” and the “Hand Paddles with Balls”, “Sky Flyer Disks” and “Sky Flyer Paddles and Ball” of “Summer Stuff Shoulder Bag (Red)” 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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