The tariff classification of a Nerf Dart bag with darts from China

N066920 July 30, 2009 CLA-2-95 OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.92.9026 Ms. Connie Rose Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a Nerf Dart bag with darts from China Dear Ms. Rose: In your letter dated June 22, 2009, you requested a tariff classification ruling. A sample of the Nerf Dart bag and darts was submitted with your inquiry. The item is comprised of 70 Nerf foam darts in a Nerf Dart bag constructed with an outer surface of man-made textile material. It is designed to provide storage, organization, protection and portability to 70 foam darts. The top of the bag has an elastic opening which allows for the easy removal of the darts without opening the bag. The interior of the bag has a removable divider that separates the center into two sections. It has a flap with a hook-and-loop closure and loops on the rear exterior to fit on a child’s belt. It measures approximately 8.25” (W) x 5.5” (H) x 3” (D). The sample will be returned as requested. The Nerf Dart bag has no incorporated features that would contribute to a child’s amusement nor is it considered normal packaging for this type of product. Therefore, the darts will be classified separately from the bag. The applicable subheading for the Nerf darts 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…puzzles of all kinds…parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the Nerf Dart bag will be 4202.92.9026, HTSUS, which provides for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty 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/. 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