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NY L80498




October 29, 2004
CLA-2-95:RR:NC:SP:225 L80498

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 4202.92.4500

Mr. Armando Rivas
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of a “Just Like Home Deluxe Cookware & Tea Set” and a backpack from China.

Dear Mr. Rivas:

In your letter dated October 20, 2004, you requested a tariff classification ruling.

You submitted a sample of a “Just Like Home Deluxe Cookware & Tea Set” identified as item number TRU 29036, which is a child’s backpack filled with a toy cookware set. The 61 plastic toys include cups, saucers, utensils, pots, mixer, coffee maker, fake food, etc. The toys all measure 6 ½” or less. The child’s backpack, in which the toys are packaged, measures approximately 13” in height by 9-1/4 ½”in width by 4” in depth. It is made of polyvinyl chloride, (PVC) plastic sheeting and has a zipper closure with adjustable textile shoulder straps.

 Due to the size and construction of the cookware, it is our belief that they are distinguishable as toys designed solely for children’s amusement. However, the PVC backpack neither contributes to the activity of pretend cooking and eating nor is it considered specially shaped or fitted to contain the articles with which it is sold. The backpack is not usual packaging for these particular toys, and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use and must be separately classified.

Your sample is being returned as requested.

The applicable subheading for the 61plastic cookware/tea set pieces of the “Just Like Home Deluxe Cookware & Tea Set” identified as item number TRU 29036 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.

The applicable subheading for the child’s backpack of the “Just Like Home Deluxe Cookware & Tea Set” identified as item number TRU 29036 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.

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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