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NY N012541




June 22, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080; 4202.92.4500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a plastic waist bag, 2 play phones and 2 play headsets from China

Dear Mr. Hoffacker:

In your letter dated June 1, 2007, you requested a tariff classification ruling, on behalf of K.B. Toys of Massachusetts, Inc., your client.

You are requesting the tariff classification on a product, item #18800, a Stay in Touch Travel Set for children, comprised of the following components: a plastic waist bag, 2 talking play phones, and 2 play wireless headsets. The waist bag is constructed with an outer surface of clear polyvinyl chloride (PVC) plastic sheeting. The waist pack features a single unlined interior compartment with a zippered closure. The waist bag is meant to be worn around the waist and has an adjustable web belt with a plastic buckle. The waist pack is designed to provide protection, portability, organization, and storage to personal effects. The samples will be returned, as requested by your office.

The item is not considered a set for the purposes of the tariff. Rather, the waist bag and the toys will be separately classified.

The applicable subheading for 2 play phones and 2 play headsets will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersand similar wheeled toysdolls, other toysparts and accessories thereofother. The rate of duty will be free.

The applicable subheading for the waist pack will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20% ad valorem.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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