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NY K82137




January 21, 2004
CLA-2-39:RR:NC:SP:221 K82137

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Ms. Amy Schmerl
Wild Planet Toys, Inc.
98 Battery Street, Suite 300
San Francisco, CA 94111

RE: The tariff classification of the “Extreme Canteen” from China.

Dear Ms. Schmerl:

In your letter dated December 19, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The “Extreme Canteen” (Item #11319) is a plastic canteen with a textile strap. The canteen can hold 12 ounces of water, and it has a removable meal plate attached to the side. The included plastic fork/knife/flashlight combination article is stored in the slot located on the side of the canteen under the meal plate. These articles are classified together. The essential character is imparted by the canteen.

You suggest classification as a toy. However, the canteen and the included articles are utilitarian articles that do not have amusement value.

The applicable subheading for the Extreme Canteen 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.

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 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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