The tariff classification of the "My Mass Kit" from Thailand

N048904 February 6, 2009 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.12.8030 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Romulus, MI 48174 RE: The tariff classification of the “My Mass Kit” from Thailand Dear Ms. Wieckowski: In your letter dated January 5, 2009 you requested a tariff classification ruling on behalf of Troparian Corporation dba Wee Believers. A sample of the “My Mass Kit” was received with your inquiry. The product consists of 12 textile components, each made of cotton twill with polyester fill, that are for a child to “play Mass.” These components include a chalice, crucifix, censer, bowl, paten, purificator, corporal, two candles, two cruets, five EVA hosts, instruction booklet and a carrying case. The kit is intended to be used by children during church services to keep them quiet and busy, keeping their focus on the Mass, rather than playing with non-related books or toys. In addition, the kit provides a fun way for children to use their imagination as well as learn the various aspects of the Mass. The kit is packaged in a cardboard sleeve, with all of the components inside of the carry case. The item is targeted for children between the ages of 3 and 12. You state that the carrying case will also serve as a toy “altar” for on the lap play. However, the carrying case is a child’s novelty bag, imprinted with a cross and the words “My Mass Kit,” similar to a briefcase and is constructed of 600D nylon textile material. It is designed to provide the useful functions of storage, protection, organization and portability to the various religious play articles.  The interior of the case and the underside of the lid each have two open mesh pockets. It has an adjustable, removable webbed shoulder strap, as well as, a carrying handle.  The case secures with a nylon zipper closure along three sides.  It measures approximately 11” (W) x 9.5” (H) x 4” (D). In your request, you compared the “My Mass Kit” to the item found in Headquarters Ruling Letter 960465 which included a "Snoopy" plush dog packaged together with a seven-inch high plastic carrying case shaped and decorated like "Snoopy's" doghouse. The ruling went on to state that “Pretending that the carrying case is either a doghouse or a pet carrier by putting ‘Snoopy’ in the bag, carrying him around, and then unpacking him, imparts a recognizable and significant amount of play value to both the components. As such, the components appear to be intended to occupy the user in a pleasant or enjoyable (i.e., amusing) way, allowing the user to employ imagination and creativity to create different ‘play scenarios’ for ‘Snoopy’ and his ‘doghouse.’” In contrast to the “Snoopy” set, the carrying case for the “My Mass Kit” has no special shape or incorporated features that would contribute to a child’s amusement nor is it considered the normal packaging for a toy. There is no clear nexus contemplating a use together to amuse. While all of the items in the “My Mass Kit” will be considered toys, the carrying case will not. The carrying case will be classified separately from the toy components. The applicable subheading for the toy components of the “My Mass Kit” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” The rate of duty will be free. The applicable subheading for the carrying case will be 4202.12.8030, HTSUS, which provides for provides for attaché cases, briefcases, school satchels, occupational luggage cases and similar containers, with outer surface of textile materials, other of man-made fibers. The duty rate will be 17.6% 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division