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NY M85229




August 09, 2006

CLA-2-65:RR:NC:N3:353 M85229

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.91.0060, 4202.92.4500, 3926.20.6000

Ms. Marsha McCabe
Midwest Gloves & Gear
P.O. Box 260
Chillicothe, MO 64601

RE: The tariff classification of a hat, backpack, child’s carry bag and rain jacket from China.

Dear Ms. McCabe:

In your letter dated July 6, 2006, you requested a tariff classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request.

Style 4515K, butterfly bucket hat is a child’s hat made of 100% PVC with a 100% cotton lining. It is a pink color with a butterfly-like decoration. Style 4510K is identical to style 4515K in material and construction with the exception that is a green color with a frog-like decoration.

Style 4525K, butterfly backpack is made of 100% PVC shell with a 100% polyester backing and a 100% polyester lining. The backpack is approximately 9½” in width and 9½” long with a snap flap closure. In addition to the main compartment there is a small pocket at the front with a hook-and-loop closure and a decorative zipper on the pocket. It is a pink color with a butterfly-like decoration. It is a pink color with a butterfly-like decoration. Style 4520K is identical to style 4525K in material and construction with the exception that it is a green color with a frog-like decoration.

Style 4530K, butterfly tote is a child’s carry bag made of a 100% PVC shell with a 100% polyester backing and a 100% polyester lining. The carry bag measures approximately 9½” at the across the top and 7” in length. There is a zipper closure at the top and a front pocket with a hook-and-loop closure. It is a pink color with a butterfly-like decoration.

Style 4505T, butterfly rain jacket will be imported in children’s sizes Small, Medium and Large and is packaged in a clear vinyl bag. The rain jacket is constructed of 100% PVC material. The garment has long sleeves, an attached hood, full front snap closure that closes right over left and two decorative pockets. It is pink in color with a butterfly-like decoration. The jacket is valued under $10 per unit. Style 4500T is identical to style 4504T with the exception that it is a green color with a frog-like decoration.

The applicable subheading for the bucket hat, styles 4515K and 4510K, will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be Free.

 The applicable subheading for the backpack, styles 4525K, 4520 and child’s carry bag, style 4530K, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Travel, sport and similar bags, with outer surface of textile materials or of sheeting of plastic, Other.” The rate of duty will be 20% ad valorem.

  The applicable subheading for the rain jacket, styles 4504K and 4500T will be 3926.20.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessoriesOther: Plastic rainwearfeaturing an outer shell of polyvinyl chloride plasticvalued not over $10 per unit.” The duty rate will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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