The tariff classification of a toy set and its container from China

NY G80496 August 23, 2000 CLA-2-95:RR:NC:SP:225 G80496 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 4202.92.9060 Ms. Bernice Rudd Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a toy set and its container from China Dear Ms. Rudd: In your letter dated July 31, 2000, received in this office on August 3, 2000, you requested a tariff classification ruling. A sample of the “102 Dalmatians Traveling Pups Pack,” stock #88054, was submitted with your inquiry. The article is composed of 3 plastic puppy figures, 3 collars, 3 necklaces, 3 ribbon bows, 1 plastic brush, 1 plastic trunk, 1 plastic perfume bottle, 1 mirror, 1 doggie bed, 3 mini postcards, 3 scarves, 1 color scene insert of Paris. The puppies and their proportionately sized accessories are all miniature in size. The dogs measure less than 2” in height. The items are packaged on a flimsy plastic packing tray inside a vinyl “pack” or container. The clear vinyl “pack,” measures 9 ½” high by 8” wide by 2 ½” deep. It is made of Polyvinyl Chloride, (PVC) plastic sheeting and has a zipper that secures around three sides. The pack has adjustable textile shoulder straps and a fabric loop for hanging. It is the opinion of this office that the vinyl “pack” is not a toy in its own right as it is designed to store and transport goods. The container 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 well constructed and capable of repetitive use. The “pack” must be classified separately. Your sample is being returned as requested. The applicable subheading for the toy Dalmatians and their toy accessories 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 vinyl “pack” will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases…other, with outer surface of sheeting of plastic or of textile materials…other. The duty rate will be 18.6% 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 J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division