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NY N016387




September 12, 2007

CLA-2-42:RR:NC:N3:341

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3020, 9503.00.0080

John Mattson
North Star World Trade Services, Inc.
1060 Lone Oak Road, Suite 112
Eagan, MN 55121

RE: The tariff classification of a doll with accessories and a backpack from China

Dear Mr. Mattson:

In your letter dated August 23, 2007, on behalf of Manhattan Toy, you requested a classification ruling. The samples which you submitted are being returned as requested.

Style 302410 consists of a full-figured textile doll, pennant, plastic pompoms, and megaphone. The doll and accessories are attached to a cardboard insert and imported in a vinyl bag. The vinyl bag is considered packaging and classified with the doll and related accessories.

Style number 119550 is a child’s novelty backpack designed to provide storage, protection, organization and portability to personal effects during travel. The backpack is manufactured with an exterior surface of man-made textile material. The backpack features a single textile-lined zippered interior compartment. It has adjustable webbed shoulder straps designed to be worn over the shoulders and on the back. The front exterior has textile straps designed to hold a stuffed toy dog (which is not included with the backpack). At the top of the backpack, there is a braided loop with a permanently attached stuffed dog bone. It measures approximately 8.5” (W) x 9” (L) x 2” (D).

The applicable heading for style number 302410 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 style 119550 will be 4202.92.3020, HTSUS, which provides for travel, sport, and similar bags, with outer of textile material, of man-made fibers, backpacks. The duty rate will be 17.6 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/.

HTSUS 4202.92.3020 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 Vikki Lazaro at 646-733-3041.

Sincerely,

Robert B. Swierupski
Director,

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