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NY K84562




March 30, 2004
CLA-2-95:RR:NC:SP:225 K84562

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 9503.70.0000

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

RE: The tariff classification of a “Mighty Wheels Backpack Playset” from China.

Dear Mr. Hoffacker:

In your letter dated March 12, 2004, on behalf of K.B. Toys of Massachusetts, Inc., you requested a tariff classification ruling.

You submitted a sample of a “Mighty Wheels Backpack Playset” identified as item number 78600N. The item consists of a toy set comprised of 6 diecast metal and plastic construction vehicles, 4 miniature plastic construction workers, 2 miniature plastic road barricades, and 1 miniature plastic road sign fitted inside a molded plastic packer tray that rests upon a vinyl playmat. All of the items are packed inside a backpack with a zipper and a window display. The playmat measures approximately 14-1/2 inches in width and 21 inches in length and depicts a construction site, complete with roads, trees, logs, excavations, etc. The miniature construction workers and toy vehicles are intended for use on, and interaction with, the playmat. The backpack is made of polyvinyl chloride (PVC) plastic sheeting and measures approximately 12 inches in width x 14 inches in length x 3 inches in depth. The backpack is secured with adjustable shoulder straps.

Although the playset is packed inside the backpack, both the toy-filled plastic packer tray and the playmat are removable and intended for use outside of the backpack. The backpack is not considered the normal and usual packing for these toys and will be classified separately.

Additionally, we note that the submitted article is not in compliance with the country of origin marking regulations. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

In regard to this sample, although your letter states that the country of origin is China, this office could not find that country of origin marked anywhere on the sample. In order to comply with the marking regulations, this office suggests that the sample be marked “Made in China” in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit. You may contact your local Customs port for guidance in developing other acceptable alternatives of marking your product prior to importation.

Your sample is being returned as requested.

The applicable subheading for the backpack of item number 78600N 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% ad valorem.

The applicable subheading for the “Mighty Wheels Playset” of item number 78600N will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” 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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