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NY N015296




August 27, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Karen Cooper-Martin
MGA Entertainment Inc.
16340 Roscoe Blvd., #200
Van Nuys, CA 91406

RE: The tariff classification of a plastic canteen from China.

Dear Ms. Cooper-Martin:

In your letter dated July 31, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The sample submitted with your request is a “Little Tikes Gulp’ n Go” canteen, item #603358. The canteen is molded of plastics and consists of a beverage container permanently encased within a plastic shell. The beverage container has a threaded cap and a capacity of 7 fluid ounces. The shell has a hinged compartment on the bottom that can fit a small quantity of snack food or other small personal items. The shell also incorporates a clip on the back so it can be hooked onto a belt or backpack strap, and a compass on the front that is not detachable. The canteen measures approximately 6 inches in height, 4 inches in width and 3½ inches at its greatest depth, which includes the compass and belt clip.

You state that the product can be used for role play and suggest classification as a toy. However, this item does not meet the requirements for classification as a toy in chapter 95 of the tariff. The product is a fully functional canteen. Its practical, functional value as a beverage container far outweighs any potential play value.

The applicable subheading for the Little Tikes Gulp’ n Go canteen will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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