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NY K87467




July 19, 2004
CLA-2-42:RR:NC:TA:341 K87467

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 4820.10.2020; 9609.90.8000; 9608.20.0000; 4909.00.2000; 4903.00.0000; 4911.91.2040; 4911.91.4040; 9017.20.8080; 6307.90.9889

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Ave. N.W.
Grand Rapids, MI 49504

RE: The tariff classification of “Polly Pocket Girl on the Go Backpack” from China.

Dear Mr. Morse:

In your letter dated June 21, 2004, on behalf of Meijer Distribution, you requested a tariff classification ruling.

You have submitted two samples with your request identified as item 32999 and UPC #0-29116-32999-7, “Polly Pocket Girl on the Go Backpack”. One backpack includes fuzzy post card, doodle pad activity booklet, 8 crayons, 4 markers, stencils and stickers. The second backpack includes 1 wipe-off activity booklet with 8 fun activities, wipe-off cloth, 5 wipe-off markers, 2 stencils and 2 sticker sheets. Both backpacks are constructed of polyvinyl chloride (PVC) plastic sheeting. They measure approximately 8”(W) x 11”(H). Your samples are being returned as requested.

The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTS) provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.

The “Polly Pocket Girl on the go Backpacks” are not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the backpacks of polyvinyl chloride (PVC) plastic sheeting 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 doodle pad will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articlesmemorandum pads, letter pads and similar articles. The rate of duty will be Free.

The applicable subheading for the postcards will be 4909.00.2000, HTS, which provides for: Printed or illustrated postcards. The rate of duty will be Free.

The applicable subheading for the activity booklets will be 4903.00.0000, HTS, which provides for children’s picture, drawing or coloring books. The rate of duty will be Free.

The applicable subheading for the paper stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter: other than certain specified kinds: lithographs on paper or paper board: not over 0.51 mm in thickness: other than posters. The rate of duty will be Free.

The applicable subheading for the stickers (static-cling plastic) will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.

The applicable subheading for the wipe-off cloth will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the markers will be 9608.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the crayons will be 9609.90.8000, HTS, which provides for pencils crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: other: other. The rate of duty will be Free.

. The applicable subheading for the stencils will be 9017.20.8080, HTS, which provides for other drawing or marking instruments. The rate of duty will be 4.6 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 Kevin Gorman at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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